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    <description>A prima facie case justified extension of stay against recovery of outstanding tax arrears beyond 365 days where the delay in disposal of the appeal was not attributable to the assessee. In the interest of justice, the existing stay was extended despite the extended period exceeding 365 days. The stay was continued for a further 180 days or until disposal of the appeal, whichever was earlier, and the request for extension was allowed.</description>
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      <description>A prima facie case justified extension of stay against recovery of outstanding tax arrears beyond 365 days where the delay in disposal of the appeal was not attributable to the assessee. In the interest of justice, the existing stay was extended despite the extended period exceeding 365 days. The stay was continued for a further 180 days or until disposal of the appeal, whichever was earlier, and the request for extension was allowed.</description>
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