(1.) The Revenue has come up with the above appeals, challenging the order of Income Tax Appellate Tribunal granting extension of stay beyond the period of 365 days.
(2.) Therefore, the only substantial questions of law on which the appeals are admitted, are as follows:
(3.) Heard Ms. K. Mamtha Chowdary, learned senior standing counsel for the Appellant/Department and Mr. A.V.A. Siva Karthikeya, learned counsel for the respondent-Assessee.