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    <description>The Court dismissed the appeal challenging the extension of stay of demand beyond 365 days by the Income Tax Appellate Tribunal (ITAT) and the validity of the ITAT order under the Income Tax Act, 1961. The Court relied on a previous decision where a similar issue was held not to be a substantial question of law, concluding that the matter had been conclusively settled. The appeal was dismissed based on the precedent set in the prior ruling, indicating that the issue was no longer open for debate.</description>
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