Principal Commissioner Of Income Tax (Central) - 1 v. M/S Pepsi Foods Pvt. Ltd.

$~38 to 40 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 88/2018 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) - 1 ..... Appellant versus M/S PEPSI FOODS PVT. LTD.

..... Respondent + ITA 89/2018 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) - 1 ..... Appellant versus M/S PEPSI FOODS PVT. LTD.

..... Respondent + ITA 90/2018 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) - 1 ..... Appellant versus M/S PEPSI FOODS PVT. LTD.

..... Respondent

Present:

Mr. Sanjay Kumar, Jr. Standing Counsel for Income Tax Department.

Ms. Rashi Khanna with Mr. Harpreet Ajmani, Advs. for respondent.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R

% 29.01.2018 The impugned orders in these appeals by the Revenue, have extended the period of stay of demand. Revenue urges that the extension granted is beyond the statutory power of the Tribunal; ITA 88/2018 & connected matters

however, the ITAT was cognizant of and applied the ratio of this Court's decision in Pepsi Foods Pvt. Ltd. v. Asstt. Commissioner of Income Tax (2015) 376 ITR 87 (Del.).

In these circumstances, no question of law arises. The appeals are, therefore, dismissed.

S. RAVINDRA BHAT, J A. K. CHAWLA, J JANUARY 29, 2018 kks ITA 88/2018 & connected matters