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    <title>2020 (10) TMI 560 - ITAT MUMBAI</title>
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    <description>The Tribunal granted the assessee&#039;s stay applications for assessment years 2012-13, 2013-14, and 2014-15, allowing the adjustment of refunds against outstanding demands from earlier assessment years. The Tribunal directed the Assessing Officer to adjust the remaining amounts against the refund due for assessment year 2008-09, considering economic challenges due to the COVID-19 pandemic. Compliance was emphasized, and the Tribunal criticized Revenue Officers&#039; lackadaisical approach, urging better coordination and adherence to directives to prevent delays and confusion. Garnishee notices were to be withdrawn upon adjustment or deposit by the assessee.</description>
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