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    <description>Assessing officers may, in their discretion and subject to conditions they deem fit, treat an assessee as not in default for disputed amounts while an appeal remains pending; existing Instruction No.1362&#039;s factors and illustrative stay conditions remain operative to the extent not superseded by a later circular that set out government policy on recovery of disputed tax demands.</description>
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      <description>Assessing officers may, in their discretion and subject to conditions they deem fit, treat an assessee as not in default for disputed amounts while an appeal remains pending; existing Instruction No.1362&#039;s factors and illustrative stay conditions remain operative to the extent not superseded by a later circular that set out government policy on recovery of disputed tax demands.</description>
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