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    <title>2007 (7) TMI 5 - BOMBAY HIGH COURT</title>
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    <description>The Court held that the Tribunal retains the power to continue interim relief beyond the specified period in the third proviso to Section 254(2A) of the Income Tax Act, provided the delay is not due to the assessee. The Tribunal&#039;s interpretation denying this power was deemed erroneous, and the Court set aside the order, directing the interim relief to continue for an additional four months with instructions for timely appeal disposal. The petition was allowed without costs.</description>
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      <title>2007 (7) TMI 5 - BOMBAY HIGH COURT</title>
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      <description>The Court held that the Tribunal retains the power to continue interim relief beyond the specified period in the third proviso to Section 254(2A) of the Income Tax Act, provided the delay is not due to the assessee. The Tribunal&#039;s interpretation denying this power was deemed erroneous, and the Court set aside the order, directing the interim relief to continue for an additional four months with instructions for timely appeal disposal. The petition was allowed without costs.</description>
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