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    <title>2013 (4) TMI 899 - ITAT DELHI</title>
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    <description>The Tribunal found that the assessee did not flout the stay order but determined that the department did violate it. However, the Tribunal considered the department&#039;s actions as bona fide due to a misunderstanding. Referring to its power under the Income-tax Act, the Tribunal directed the Revenue to refund the amounts collected improperly. The Tribunal emphasized the importance of maintaining judicial balance and ensuring a conducive environment for statutory functions.</description>
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      <description>The Tribunal found that the assessee did not flout the stay order but determined that the department did violate it. However, the Tribunal considered the department&#039;s actions as bona fide due to a misunderstanding. Referring to its power under the Income-tax Act, the Tribunal directed the Revenue to refund the amounts collected improperly. The Tribunal emphasized the importance of maintaining judicial balance and ensuring a conducive environment for statutory functions.</description>
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