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    <title>2014 (12) TMI 777 - Gujarat high Court</title>
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    <description>The High Court partially allowed the appeal, ruling in favor of the assessee regarding the extension of stay beyond 365 days under specific conditions. The Court emphasized the importance of timely disposal of appeals and the necessity for the Tribunal to maintain transparency and accountability in its decisions. The matter was remanded to the Appellate Tribunal for fresh speaking orders based on the Court&#039;s observations.</description>
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      <description>The High Court partially allowed the appeal, ruling in favor of the assessee regarding the extension of stay beyond 365 days under specific conditions. The Court emphasized the importance of timely disposal of appeals and the necessity for the Tribunal to maintain transparency and accountability in its decisions. The matter was remanded to the Appellate Tribunal for fresh speaking orders based on the Court&#039;s observations.</description>
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