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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 .....

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to pass its order under section 254 within 180days. If ITAT does not pass order under section 254 within 180 days and there was no mistake of assessee, then ITAT can further extend the stay. The original stay and stay extended shall not exceed 365 d .....

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