Case Law › High Court › Principal Commissioner Of Income Tax-1 v...

Principal Commissioner Of Income Tax-1 v. Aircom International (India) Pvt. Ltd

High Court 12 Feb 2018 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

12 Feb 2018

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Principal Commissioner Of Income Tax-1 v. Aircom International (India) Pvt. Ltd, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.

Issue: 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.

Decision: No question of law arises; the appeal is, therefore, dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 168/2018 PRINCIPAL COMMISSIONER OF INCOME TAX-1 ..... Appellant Through: Mr. Sanjay Kumar & Mr. Rahul Chaudhary, Standing Counsels for Revenue. versus AIRCOM INTERNATIONAL (INDIA) PVT. LTD. ..... Respondent Through: None. 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 FEBRUARY 12, 2018/kks A. K. CHAWLA, J

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