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2016 (5) TMI 1232 - HC - Income TaxStay of demand extended beyond 365 days - Held that:- The matter is no longer res integra. While interpreting the provisions of Section 35C(2A) of the Central Excise Act, 1944 which is pari materia to section 254(2A) of the I.T. Act, this Court in Commissioner of Central Excise, Rohtak vs. M/s Voice Telesystem (2016 (1) TMI 1101 - PUNJAB & HARYANA HIGH COURT ) after considering the relevant case law on the point concluded that wherever the appeal could not be decided by the Tribunal due to pressure of pendency of cases and delay in the disposal of the appeal is not attributable to the assessee in any manner, the interim protection can continue beyond 365 days in deserving cases. Reference was made to the judgment of the Apex Court in Commissioner of Customs & Central Excise, Ahmedabad vs. Kumar Cotton Mills Pvt. Limited, (2005 (1) TMI 114 - SUPREME COURT OF INDIA ). Thus ITAT has not acted in contravention of the Second Proviso of Section 254(2A) of the Income Tax Act, 1961 as the combined period of stay has exceeded 365 days - Decided against revenue
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