Ita/995/2017 Of The Pr. Commissioner Of Income Tax -4 v. M/S Gujarat Guardian Ltd
High Court
10 Jan 2018 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Ita/995/2017 Of The Pr. Commissioner Of Income Tax -4 v. M/S Gujarat Guardian Ltd
Date of order
10 Jan 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/995/2017 Of The Pr. Commissioner Of Income Tax -4 v. M/S Gujarat Guardian Ltd, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is therefore dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~4
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 995/2017 THE PR. COMMISSIONER OF INCOME TAX -4 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel. versus M/S GUJARAT GUARDIAN LTD. ..... Respondent Through: Mr. Neeraj Jain and Mr. Aniket D. Agrawal, Advocates.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R% 10.01.2018
The question of law urged by the Revenue in this case, viz., whether the Income Tax Appellate Tribunal (‘ITAT’) can extend an interim order beyond the statutorily permissible limit of 365 days, is covered by the judgment of this Court in Pepsi Food Pvt. Ltd. vs. Assistant Commissioner of Income Tax, (2015) 376 ITR 87 (Del.).The extension of the interim order granted in this case by the ITAT therefore was not unwarranted.
The appeal is therefore dismissed.
S. RAVINDRA BHAT, J
JANUARY 10, 2018
nn
A. K. CHAWLA, J
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