https://www.taxtmi.com/caselaws?id=244443 The High Court held that the Income Tax Appellate Tribunal (ITAT) cannot extend stay beyond 365 days from the initial order. If delays are caused by the Revenue, the Tribunal must decide the appeal within 365 days. The Revenue can agree not to take coercive action, allowing adjournments. Assessees can seek stay extensions from the High Court, which has the authority to grant them. The judgment did not address the constitutional validity of Section 254(2A) provisos, leaving it for future review. The High Court ordered prompt resolution of the specific appeals and maintained the stay on disputed demands. en-us Fri, 21 Feb 2014 00:00:00 +0530 Sat, 06 Sep 2014 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244443 The High Court held that the Income Tax Appellate Tribunal (ITAT) cannot extend stay beyond 365 days from the initial order. If delays are caused by the Revenue, the Tribunal must decide the appeal within 365 days. The Revenue can agree not to take coercive action, allowing adjournments. Assessees can seek stay extensions from the High Court, which has the authority to grant them. The judgment did not address the constitutional validity of Section 254(2A) provisos, leaving it for future review. The High Court ordered prompt resolution of the specific appeals and maintained the stay on disputed demands. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244443