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

$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 164/2019 THE PR. COMMISSIONER OF INCOMME TAX -6 ..... Appellant Through:

Mr. Ruchir Bhatia, Sr. Std. Counsel.

versus NOKIA SOLUTIONS AND NETWORKS INDIA PVT. LTD.

..... Respondent Through:

Mr. Harpreet Singh Ajmani, Adv.

CORAM:

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

O R D E R

% 15.02.2019 1.

The Revenue's grievance in this appeal under Section 260A is with respect to the ITAT's interim order staying recovery of the demand. It is urged that the order impugned is contrary to Section 254(2A). 2.

It is not disputed that the question with respect to the period during which the stay of demand is permissible has been decided against the Revenue by this Court in Pepsi Foods Pvt. Ltd. vs. ACIT (2015) 376 ITR 87. 3.

Therefore, no substantial question of law arises. The appeal is therefore dismissed.

S. RAVINDRA BHAT, J PRATEEK JALAN, J FEBRUARY 15, 2019 'pv'