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    <title>2021 (1) TMI 1124 - BOMBAY HIGH COURT</title>
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    <description>The Court upheld the challenge against the rejection of a stay of demand under the Income Tax Act, 1961, for the assessment year 2017-18 until the appeal&#039;s disposal. It continued interim protection, ordered the Tribunal to decide the appeal within three months, and mandated a two-week notice before any recovery actions. The petitioner&#039;s concerns regarding the assessing officer&#039;s contradictory stance on recovery actions and the Tribunal&#039;s adjournment of the appeal hearing were addressed, ensuring fair proceedings.</description>
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      <description>The Court upheld the challenge against the rejection of a stay of demand under the Income Tax Act, 1961, for the assessment year 2017-18 until the appeal&#039;s disposal. It continued interim protection, ordered the Tribunal to decide the appeal within three months, and mandated a two-week notice before any recovery actions. The petitioner&#039;s concerns regarding the assessing officer&#039;s contradictory stance on recovery actions and the Tribunal&#039;s adjournment of the appeal hearing were addressed, ensuring fair proceedings.</description>
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