Pr.commissioner Of Income Tax v. Sugam Vanijaye Holdings

$~2. * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 462/2019 PR.COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr. Deepak Anand and Mr. Vipul Agarwal, Advocates. versus SUGAM VANIJAYE HOLDINGS ..... Respondent Through: Mr. Harpreet Singh Ajmani and Ms.Pratishtha Singh, Advocates. CORAM:HON'BLE MR. JUSTICE VIPIN SANGHI HON’BLE MS. JUSTICE REKHA PALLI % O R D E R03.12.2019 The appellant has preferred the present appeal to assail the order dated 08.02.2019, whereby the stay granted in favour of the respondent assessee has been extended beyond the period of one year. This Court has already answered the issue raised by the appellant with regard to the power of the Tribunal to extend the stay beyond the period of one year in Pepsi Foods Co. Pvt. Ltd. v. Assistant Commissioner of Income Tax & Anr., 2015 376 ITR 87, despite the second proviso to Section 254(2A) of the Income Tax Act. Moreover, we are informed that the substantial appeal already stands decided against the Revenue. In view of the aforesaid, no question of law arises for our consideration. The appeal is, accordingly, dismissed. DECEMBER 03, 2019 B.S.Rohella VIPIN SANGHI, J REKHA PALLI, J