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High Court of DelhiITA/165/2018

The Pr. Commissioner Of Income Tax -6 v. Nec Technologies India Pvt. Ltd

2018-02-12Hon'Ble Mr. Justice S. Ravindra Bhat,Hon'Ble Mr. Justice A. K. Chawla1 pages

$~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 165/2018 THE PR. COMMISSIONER OF INCOME TAX -6 ..... Appellant Through:

Mr. Ruchir Bhatia, Sr. Standing Counsel for Revenue.

versus NEC TECHNOLOGIES INDIA PVT. LTD ..... Respondent Through:

Mr. Neeraj Jain with Mr. Aniket D.

Agrawal, Advs.

CORAM:

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

O R D E R

% 12.02.2018 The question of law urged by the Revenue is whether the ITAT could extend an interim order beyond the statutorily permissible limit of 365 days. The ITAT followed the decision of this Court in Pepsi Foods P. Ltd. v. Assistant Commissioner of Income Tax (2015) 376 ITR 87 (Del.). No question of law arises; the appeal is, therefore, dismissed.

S. RAVINDRA BHAT, J A. K. CHAWLA, J FEBRUARY 12, 2018/kks