No change in ITAT powers to extend stay / interim relief, even post substitution of third proviso to sec. 254 (2A)

Brief of the Case Bombay High Court held In the case of CIT vs. M/s Tata Teleservices (Maharashtra) Ltd. that court has consistently taken a view that the tribunal has power to extend the stay even after the substituted third proviso to section 254 (2A) was introduced. This is evident from the various judgments taken on this stand. The revenue has not filed appeal against these judgments in the context of the substituted third proviso to section 254 (2A). Nothing has been shown to us as to why the revenue has accepted the above orders and a different stand is taken in this appeal. In any case ...