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    <title>STAY ORDER BY INCOME TAX APPELLATE TRIBUNAL NOT EXTENDEDABLE BEYOND 365 DAYS</title>
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    <description>Tribunals have incidental authority to grant interim stays of tax demand but that authority is circumscribed by statutory provisos which establish an initial stay period, permit limited extension where delay is not attributable to the assessee, and ultimately impose a firm outer limit on aggregate stay duration; tribunals must respect the statutory cap, may act where revenue undertakes not to take coercive steps, and aggrieved assessees may seek continuation by writ petition to higher courts.</description>
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      <description>Tribunals have incidental authority to grant interim stays of tax demand but that authority is circumscribed by statutory provisos which establish an initial stay period, permit limited extension where delay is not attributable to the assessee, and ultimately impose a firm outer limit on aggregate stay duration; tribunals must respect the statutory cap, may act where revenue undertakes not to take coercive steps, and aggrieved assessees may seek continuation by writ petition to higher courts.</description>
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