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STAY OF DEMAND

Income Tax - Penalties - Circumstances, Procedures and Relief - 20 - Assessing Officer can grant till the disposal of appeals by Commissioner of Income-tax (Appeals). If Assessing Officer does not grant , then Commissioner of Income-tax (Appeals) can grant the . He can grant when appeal is pending before him. The stay shall be valid till he passes the order under section 250. ITAT can grant when appeal is pending before it. ITAT can grant for 180 days from the date of stay order. ITAT shall have .....

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