In The Pr. Commissioner Of Income Tax -6 v. Nec Technologies India Pvt. Ltd, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Issue: CHAWLA % O R D E R12.02.2018 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.
$~23
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 165/2018
THE PR. COMMISSIONER OF INCOME TAX -6 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel for Revenue.
versus
NEC TECHNOLOGIES INDIA PVT. LTD ..... Respondent Through: Mr. Neeraj Jain with Mr. Aniket D. Agrawal, Advs.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
%
O R D E R12.02.2018
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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