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    <description>The court directed the 2nd respondent to consider and pass orders on the stay petition filed with the appeal within three months. Recovery was deferred until the appeal and stay petition were disposed of, emphasizing the need for timely resolution and expeditious decision-making by tax authorities to address the delay in disposal of the petitioner&#039;s appeal and stay petition under the Income Tax Act, 1961.</description>
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      <description>The court directed the 2nd respondent to consider and pass orders on the stay petition filed with the appeal within three months. Recovery was deferred until the appeal and stay petition were disposed of, emphasizing the need for timely resolution and expeditious decision-making by tax authorities to address the delay in disposal of the petitioner&#039;s appeal and stay petition under the Income Tax Act, 1961.</description>
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