2015 (10) TMI 668

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..... ct that the Commissioner (Appeals) should indicate application of mind in his orders to the issues of prima facie case and undue hardship before imposing any condition or before waiving pre-deposit condition. Since it is not reflected in the impugned order, the same is liable to go - Decided in favour of assessee. - Writ Petition No. 6167 of 2014 and M.P. No. 1 of 2014 - - - Dated:- 28-2-2014 - .....

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..... did not consider whether the petitioner has a prima facie case or not and whether the imposition of any condition would cause undue hardship to the petitioner or not. There are several decisions of this Court and various Courts to the effect that the Commissioner (Appeals) should indicate application of mind in his orders to the issues of prima facie case and undue hardship before imposing any co .....

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