The Commissioner Of Income Tax-6 v. Msd Pharmaceuticals Pvt. Ltd

Signed By:RAM DATT Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing.

$-29 & *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA Nos. 894/2018 &jS^7/2018 THE COMMISSIONER OF INCOME TAX-6 Appellant Through Mr. Ruchir Bhatia, Advocate.

versus MSB PHARMACEUTICALS PVT. LTD Respondent Through Mr.

Harpreet Singh Ajmani, Advocate for Ms. Rashmi Chopra, Advocate.

CORAM:

HON'BLE MR.

JUSTICE SANJIV KHANNA HON'BLE MR.

JUSTICE CHANDER SHEKHAR

ORDER

% 20.08.2018 We are not inclined to entertain the present appeal in view of the decision of the Delhi High Court in Pepsi Food Pvt. Ltd. Vs. Assistant Commissioner of Income Tax & Am. (2015) 376 ITR 87 (Delhi).

Even otherwise, the appeal appears to be misconceived. Income Tax Appellate Tribunal had decided cross appeals preferred by the Revenue and the assessee vide order dated 22"'' November, 2016, which order was challenged both by the Revenue and the respondent in ITA Nos.524/2017 and 532/2017, respectively. The High Court vide order dated 19 July, 2017 had restored the matter to the file of the Income Tax Appellate Tribunal to decide the appeals afresh. On the matter being remanded, the respondent-assessee had th filed an application for stay. The impugned order dated 6 March, 2018 grants stay. The impugned order is a first order and not an order

continuing the stay beyond 360 days.

The appeal is dismissed.

SANJIVKHANNA, J.

CHANDER SHEKHAR, J.

AUGUST 20, 2018 NA