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    <title>2017 (1) TMI 881 - 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 the Income Tax Act case, emphasizing that delays not caused by the assessee could warrant such extensions. It deemed the provision mandating stay vacation after 365 days as discriminatory and in violation of the assessee&#039;s rights under Article 14 of the Constitution. The court dismissed the appeal, stressing the importance of timely appeals disposal and considering reasons for delays.</description>
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      <description>The court upheld the Tribunal&#039;s decision to extend the stay beyond 365 days in the Income Tax Act case, emphasizing that delays not caused by the assessee could warrant such extensions. It deemed the provision mandating stay vacation after 365 days as discriminatory and in violation of the assessee&#039;s rights under Article 14 of the Constitution. The court dismissed the appeal, stressing the importance of timely appeals disposal and considering reasons for delays.</description>
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