Where Assessing Officer reopened assessment for AY 2016-17 and raised demand on account of capital gains, but the additions on account of capital gains for earlier assessment years, which formed the basis of reopening, had already been deleted by Commissioner (Appeals) and the order had been upheld by Tribunal, entire basis for reopening could not be sustained; further, in assessee’s own case for AY 2012-13, High Court had already held that the basis for reopening had collapsed by virtue of Tribunal’s decision; assessee thus had a strong prima facie case and unconditional stay was warranted, and order granting stay subject to payment of 20 per cent of disputed demand was set aside..  (AY. 2016-17)