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Principal Commissioner Of Income Tax - 8 v. M/S. Samsung India Electronics Pvt. Ltd

High Court 26 Mar 2019 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

26 Mar 2019

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Principal Commissioner Of Income Tax - 8 v. M/S. Samsung India Electronics Pvt. Ltd, 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

Section 254 case law →

$~62 to 64 IN THE HIGH COURT OF DELHI AT NEW DELHI+ W.P.(C) 2914/2019, C.M. APPL.13511/2019 + W.P.(C) 2915/2019, C.M. APPL.13513/2019+ W.P.(C) 2917/2019, C.M. APPL.13516/2019 PRINCIPAL COMMISSIONER OF INCOME TAX - 8 ..... Petitioner versus M/S. SAMSUNG INDIA ELECTRONICS PVT. LTD ..... Respondent Through : Sh. Zoheb Hossain, Sr. Standing Counsel. Sh. Sachit Jolly and Sh. Arush Bhatia, Advocates, for respondent, in Item Nos. 62 to 64. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN % O R D E R26.03.2019 The Revenue argues in these petitions that the ITAT could not have extended the interim order beyond the period of 365 days, prescribed by Section 254(2A) of the Income Tax Act, 1961. This issue is now covered by the judgment of this Court in Pepsico Foods Pvt. Ltd. v. ACIT 376 ITR 87. The writ petitions are accordingly dismissed along with the pending applications. S. RAVINDRA BHAT, J MARCH 26, 2019/ajk PRATEEK JALAN, J

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