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    <title>2016 (5) TMI 396 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s decision to extend the stay beyond 365 days in a case concerning the Income Tax Act. The Court emphasized the need for a fair approach towards assessees and highlighted that extensions can be granted when delays are not caused by the assessee. Relying on legal precedents and statutory interpretation, the Court dismissed the revenue&#039;s appeal, affirming the Tribunal&#039;s order in favor of the assessee as no substantial question of law arose from the case.</description>
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      <description>The Court upheld the Tribunal&#039;s decision to extend the stay beyond 365 days in a case concerning the Income Tax Act. The Court emphasized the need for a fair approach towards assessees and highlighted that extensions can be granted when delays are not caused by the assessee. Relying on legal precedents and statutory interpretation, the Court dismissed the revenue&#039;s appeal, affirming the Tribunal&#039;s order in favor of the assessee as no substantial question of law arose from the case.</description>
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      <pubDate>Mon, 25 Apr 2016 00:00:00 +0530</pubDate>
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