Pr. Commissioner Of Income Tax-6 v. Motherson Sumi Systems Ltd.

$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 893/2017 & CM No.38023/2017 PR. COMMISSIONER OF INCOME TAX-6 ..... Appellant Through:

Mr. Sanjay Kumar, Standing Counsel with Mr. Rahul Chaudhary, Adv.

versus MOTHERSON SUMI SYSTEMS LTD.

..... Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA

O R D E R

% 25.10.2017 The Revenue is aggrieved by the Tribunal's order; it contends that the extension of interim order, beyond the period stipulated by the third proviso to Section 254(2A), i.e. 365 days, is not valid. At the outset, it is noticed that the said provision i.e. third proviso to Section 254(2A) was declared to be unconstitutional by the decision in Pepsi Foods P. Ltd. v. Assistant Commissioner of Income-Tax and Another (2015) 376 ITR 87 (Del). At that score, this appeal is not maintainable. The same is dismissed.

S. RAVINDRA BHAT, J SANJEEV SACHDEVA, J OCTOBER 25, 2017 kks