S. 254(2-A) (as amended by the Finance Act, 2008 w.e.f. 1-10-2008): Third proviso to S. 254(2-A), limiting extension of stay order to a maximum period of 365 days.
Held, unequals are being treated equally in that no differentiation is made by the third proviso between the assessees who are responsible for delaying the proceedings and assessees who are not so responsible- since the objective was automatic vacation of stay granted on the completion of 365 days whether or not the assessee is responsible […]