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TMI Blog2019 (5) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... order has been passed by total non-application of mind and is bad in law and it has to be quashed. In the result, the impugned order dated 15.03.2019 passed by the first respondent in his proceedings PAN:AABCT6418R is hereby quashed. The first respondent is directed to dispose the Appeal filed by the petitioner as against the Assessment order dated 29.12.2018 for the Assessment year 2011-12 within a period of four months from the date of receipt of a copy of this order and till the disposal of the Appeal, this Court grants stay of recovery of the demand amount of ₹ 1,91,31,620/- against the petitioner, as per the assessment order dated 29.12.2018 for the assessment year 2011-12. - W.P.(MD).No.9744 of 2019 And W.M.P.(MD) No.7644 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce it is a quasi judicial authority. The Hon'ble Supreme Court has clarified that for the grant of stay of the impugned assessment order, the conditions imposed will depend on the facts of individual cases and the appellate authority viz., the first respondent has got the powers to even pass a conditional order for a lesser amount than the 20% as stipulated in the CBDT's circular. The operative portion of the aforesaid order of the Hon'ble Supreme Court is extracted hereunder:- 3. Having heard Shri Vikramjit Banerjee, learned ASG appearing on behalf of the appellant, and giving credence to the fact that he has argued before us that the administrative Circular will not operate as a fetter on the Commissioner sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Supreme Court followed by the judgment of the learned Single Judge of this Court, referred to supra, the impugned order has been passed by total non-application of mind and is bad in law and it has to be quashed. 7. In the result, the impugned order dated 15.03.2019 passed by the first respondent in his proceedings PAN:AABCT6418R is hereby quashed. However, the first respondent is directed to dispose the Appeal filed by the petitioner as against the Assessment order dated 29.12.2018 for the Assessment year 2011-12 within a period of four months from the date of receipt of a copy of this order and till the disposal of the Appeal, this Court grants stay of recovery of the demand amount of ₹ 1,91,31,620/- against the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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