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    <description>Interim relief granted to the assessee staying the balance tax demand for the relevant assessment year subject to a security deposit arrangement; the court accepted deposit plus permitted adjustment of identifiable refunds towards that deposit and fixed a deadline for payment, failing which the stay ceases. The stay was ordered without deciding merits of limitation objections or assessment validity, and the tax department is authorised to adjust refunds against the demand. The appellate remedy is to be expedited with a request for disposal by the earlier of CIT(A) or ITAT within a specified short period.</description>
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