The Delhi High Court dismissed an income-tax appeal challenging the extension of a stay order beyond one year. The bench held that no question of law arose because a substantive issue was previously decided, and the appeal was dismissed.
The appeal is dismissed with no question of law arising.
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$~2.
..... Appellant
Through: Mr. Deepak Anand and Mr. Vipul Agarwal, Advocates.
versus
SUGAM VANIJAYE HOLDINGS ..... Respondent
Through: Mr. Harpreet Singh Ajmani and Ms.Pratishtha Singh, Advocates.
CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON’BLE MS. JUSTICE REKHA PALLI
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O R D E R 03.12.2019
The appellant has preferred the present appeal to assail the order dated 08.02.2019, whereby the stay granted in favour of the respondent assessee has been extended beyond the period of one year.
This Court has already answered the issue raised by the appellant with regard to the power of the Tribunal to extend the stay beyond the period of one year in Pepsi Foods Co. Pvt. Ltd. v. Assistant Commissioner of Income Tax & Anr ., 2015 376 ITR 87, despite the second proviso to Section 254(2A) of the Income Tax Act.
Moreover, we are informed that the substantial appeal already stands decided against the Revenue.
In view of the aforesaid, no question of law arises for our
consideration. The appeal is, accordingly, dismissed.
VIPIN SANGHI, J
REKHA PALLI, J
DECEMBER 03, 2019
B.S.Rohella
Colour shows how this judgement treated each authority
Pepsi Foods Co. Pvt. Ltd. v. Assistant Commissioner of Income Tax & Anr.Referred¶14
Pepsi Foods Co. Pvt. Ltd. v. Assistant Commissioner of Income Tax & Anr., 2015 376 ITR 87
PR. COMMISSIONER OF INCOME TAX
SUGAM VANIJAYE HOLDINGS
VIPIN SANGHI
REKHA PALLI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
