2019 (6) TMI 248

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..... NING AND REFRIGERATION LIMITED [ 2016 (5) TMI 396 - PUNJAB AND HARYANA HIGH COURT] wherever the appeal could not be decided by the Tribunal due to pressure of pendency of cases and the delay in disposal of the appeal is not attributable to the assessee in any manner, the interim protection can continue beyond 365 days in deserving cases. - ITA-412-2018 (O&M) - - - Dated:- 19-3-2019 - M .....

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..... 2. Whether the order of the ITAT be treated as voidab- initio in light of Third Proviso to Section 254 (2A) of the Income Tax Act, 1961 which provides that stay of demand stands vacated after expiry of a period of 365 days, even if delay in disposal of appeal is not attributable to the assessee? 2. We have heard learned counsel for the revenue. 3. .....

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