Income Tax -Central -1 v. Versus
High Court
23 Sep 2019 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Income Tax -Central -1 v. Versus
Date of order
23 Sep 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Income Tax -Central -1 v. Versus, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~87.
IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 852/2019
THE PR. COMMISSIONER OF
INCOME TAX -CENTRAL -1
..... Appellant
Through: Mr. Ruchir Bhatia, Advocates. versus versus
SMT. SANGEETA SAWHNEY
..... Respondent
Through: Mr. Rohit Kumar Gupta and Ms.Monika Ghai, Advocates.
CORAM:
HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA
%
O R D E R23.09.2019
The question urged with regard to the power of the Tribunal to grant stay of demand for a period exceeding 365 days (as provided for in the second proviso to section 254 (2A) of the Income Tact Act, 1961), is covered by the decision of this Court in Pepsi Foods Co. Pvt. Ltd. v. Assistant Commissioner of Income Tax, (2015) 367 ITR 87.
In the present case, it is not disputed that the respondent assessee is not responsible for the delay. Appellants have been heard by the Tribunal. No question of law arises in the present case.
The appeal is dismissed.
VIPIN SANGHI, J
SEPTEMBER 23, 2019 kd
SANJEEV NARULA, J
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