AO couldn't dismiss application on plea that filing of appeal before CIT(A) not valid ground for stay of demand

IT: Where assessee against order of assessment filed appeal before Commissioner (Appeals) and also filed application before Assessing Officer for stay of recovery of demand and Assessing Officer dismissed application on plea that mere filing of appeal against assessment order was not a ground for stay of demand, since Assessing Officer had merely rejected application for stay by way of a non-speaking order, he was to be directed to pass orders de novo after hearing assessee

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