The Pr. Commissioner Of Income Tax -6 v. Nokia Solutions And Networks India Pvt. Ltd.

$~81 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 194/2019 & CM APPL. 9521/2019 THE PR. COMMISSIONER OF INCOME TAX -6 ..... Appellant Through:

Mr.Ruchir Bhatia, Sr.Std.Counsel versus NOKIA SOLUTIONS AND NETWORKS INDIA PVT. LTD.

..... Respondent Through:

Mr.Ankul Goyal, Advocate

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN

O R D E R

% 27.02.2019 1.

The ITAT's impugned order has extended the time beyond 365 days, which is the Revenue's grievance in this case. The ITAT followed the law declared by this Court in Pepsi Foods Pvt. Ltd. vs. ACIT (2015) 376 ITR 87. 2.

No question of law arises.

3.

The appeal is dismissed.

S. RAVINDRA BHAT, J PRATEEK JALAN, J FEBRUARY 27, 2019 'hkaur'