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2015 (2) TMI 902 - HC - Income TaxExtension of stay refused - ITAT refused to extend the stay citing section 254(2A) which enjoins that the interim relief granted not to exceed one year - Held that:- It is apparent that the ITAT was satisfied about the overall interest of justice when it, in fact, amended the interim relief in the first instance, i.e., on December 16, 2011. Whilst, the statutory provision which prevents it from extending the interim stay is undenied, yet this court's power under article 226 of the Constitution to pass appropriate orders in the interest of justice, equally cannot be denied. In the circumstances, the respondent is hereby restrained from enforcing the tax deduction in respect of the assessment year in question assessment year 2007-08, during the pendency of the petitioner's appeal. It would request the Tribunal to dispose of that appeal preferably within three months from today. - Decided in favour of assessee
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