Pr. Commissioner Of Income Tax-6 v. Motherson Sumi Systems Ltd
High Court
25 Oct 2017 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income Tax-6 v. Motherson Sumi Systems Ltd
Date of order
25 Oct 2017
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Pr. Commissioner Of Income Tax-6 v. Motherson Sumi Systems Ltd, the High Court (2017) 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
$~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
OCTOBER 25, 2017 kks
SANJEEV SACHDEVA, J
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