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Tribunal Can Extend Stay Beyond 365 Days; Requires Application for Each Extension After Initial 180 Days.

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....Power of tribunal to grant stay beyond the total period of 365 days -on expiry of maximum period of 180 days the assessee / appellant is required to submit application for extension of stay each time and the Appellate Tribunal is required to consider the individual case and pass a speaking order, as stated hereinabove - HC....