Recording of reasons essential while dealing with stay application

Kallakuri Dhana Lakshmi Katyayan Vs ITO (Telangana High Court)

By order dated 16.12.2021, respondent No.1 has taken the view that stay can be granted subject to payment of 20% of the outstanding demand within a week. While arriving at the above, respondent No.1 placed reliance on Circular dated 31.07.2017, issued by the Central Board of Direct Taxes.

On going through the impugned order of respondent No.1 dated 16.12.2021, we are of the view that the said order is devoid of reasons. Petitioner was required to be heard,

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