9911796707
TMI Blog2025 (1) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... 018 (7) TMI 1905 - SC ORDER] and this Court in APR Jewellers Private Limited[ 2022 (5) TMI 1067 - TELANGANA HIGH COURT] and M/s.Zoos and Parks Authority of Telangana [ 2023 (10) TMI 1139 - TELANGANA HIGH COURT] considered that the Courts opined that respondent No.1 being a quasi judicial authority should apply its independent mind and shall not be bound by the administrative circulars Prayer that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 3. 2. With the consent finally heard. 3. The challenge is mounted to the order dated 17.12.2024 (Annexure P10), whereby the petitioner s stay application has been rejected by respondent No.1. 4. Learned counsel for the petitioner submits that the rejection order shows that it is solely based on CBDT OMs dated 29.02.2016 and 31.07.2017. The Apex Court had an occasion to consider this aspect in P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Accordingly, the impugned order dated 17.12.2024 is set aside. Resultantly, the stay application is revived. The petitioner shall appear before the appellate authority on 13.01.2025. The appellate authority shall decide the stay application afresh, in accordance with law, within 15 days therefrom. 7. The Writ Petition is disposed of, without expressing any opinion on the merits of the case. No o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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