Principal Commissioner Of Income Tax (Central) – 1 v. M/S Pepsi Foods Pvt. Ltd
High Court
29 Jan 2018 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Principal Commissioner Of Income Tax (Central) – 1 v. M/S Pepsi Foods Pvt. Ltd
Date of order
29 Jan 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Principal Commissioner Of Income Tax (Central) – 1 v. M/S Pepsi Foods Pvt. Ltd, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeals are, therefore, dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~38 to 40
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 88/2018
PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) – 1 ..... Appellant versus M/S PEPSI FOODS PVT. LTD. ..... Respondent + ITA 89/2018 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) – 1 ..... Appellant versus M/S PEPSI FOODS PVT. LTD. ..... Respondent + ITA 90/2018 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) – 1 ..... Appellant
versus
M/S PEPSI FOODS PVT. LTD. ..... Respondent Present: Mr. Sanjay Kumar, Jr. Standing Counsel for Income Tax Department. Ms. Rashi Khanna with Mr. Harpreet Ajmani, Advs. for respondent.
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
O R D E R% 29.01.2018
The impugned orders in these appeals by the Revenue, have extended the period of stay of demand. Revenue urges that the extension granted is beyond the statutory power of the Tribunal; ITA 88/2018 & connected matters Page 1 of 2
however, the ITAT was cognizant of and applied the ratio of this Court’s decision in Pepsi Foods Pvt. Ltd. v. Asstt. Commissioner of Income Tax (2015) 376 ITR 87 (Del.).
In these circumstances, no question of law arises.
The appeals are, therefore, dismissed.
S. RAVINDRA BHAT, J
JANUARY 29, 2018
kks
A. K. CHAWLA, J
ITA 88/2018 & connected matters
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