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2014 (4) TMI 320 - HC - Income TaxPending appeal with CIT(A) - Scope of section 10 (26AAB) – Held that:- The income tax authorities should give some time to the assessee to approach the appellate authorities and seek interim order - the Court cannot be oblivious of the provisions which enables the Revenue to reduce the period if the circumstances so warrant - The CIT(A) before whom the assessee’s appeal is pending should decide the matter at his earliest convenience – Decided in favour of Assessee.
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