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    <description>The court directed the Assessing Officer to reevaluate the stay of recovery of demands for Assessment Year 2014-15, considering crucial aspects such as adjustments and refunds overlooked in the initial decision. The court emphasized adherence to the Central Board of Direct Taxes Office Memorandum and instructed the AO to make a new decision within two weeks, ensuring a fair assessment without coercive measures until then.</description>
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