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    <title>2025 (4) TMI 1744 - ITAT AMRITSAR</title>
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    <description>No tax demand was outstanding against the assessee institution, and the disputed amount was stated to be zero in the stay application. In that situation, the ITAT held that it could not pass any order to stay the outstanding demand, and it also lacked jurisdiction to stay the operation of the CIT(E)&#039;s order dated 19.11.2024. As no live demand existed, the stay request was treated as infructuous and dismissed.</description>
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      <description>No tax demand was outstanding against the assessee institution, and the disputed amount was stated to be zero in the stay application. In that situation, the ITAT held that it could not pass any order to stay the outstanding demand, and it also lacked jurisdiction to stay the operation of the CIT(E)&#039;s order dated 19.11.2024. As no live demand existed, the stay request was treated as infructuous and dismissed.</description>
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