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    <title>2021 (2) TMI 601 - ITAT CHANDIGARH</title>
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    <description>The Tribunal extended the stay of outstanding tax and interest demand for assessment years 2014-15 and 2015-16 due to COVID-19 circumstances. The extension was granted for 180 days from the date of the order or until the disposal of the appeals, whichever is earlier. The Tribunal considered the impact of the pandemic on legal proceedings and the readiness of the assessee to proceed with the appeals. The decision aligned with the pragmatic approach displayed by the CBDT and previous Delhi High Court orders on extending interim orders during the pandemic.</description>
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