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2017 (1) TMI 881 - PUNJAB AND HARYANA HIGH COURTStay of demand - Non-disposal of appeal - appeal non attributable to the assessee - extension of stay for a further period of 180 days or till the disposal of appeal - stay has exceeded 365 days.Held that:- Wherever the appeal could not be decided by the Tribunal due to pressure of pendency of cases and the delay in disposal of the appeal is not attributable to the assessee in any manner, the interim protection can continue beyond 365 days in deserving cases.
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