Case Law › High Court › The Pr. Commissioner Of Income Tax -6 v....

The Pr. Commissioner Of Income Tax -6 v. Nokia India Sales Pvt. Ltd

High Court 29 Mar 2019 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

29 Mar 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Pr. Commissioner Of Income Tax -6 v. Nokia India Sales Pvt. Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.

Decision: This appeal is therefore, dismissed.

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

Sections referenced in this judgment

Section 254 case law →Section 260A case law →

The order — as passed by the High Court

$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 282/2019 % THE PR. COMMISSIONER OF INCOME TAX -6... Appellant Through : Mr. Ruchir Bhatia, Sr. Standing Counsel. versus NOKIA INDIA SALES PVT. LTD. ..... Respondent Through : Mr. Purushottam Anand, Adv. CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN O R D E R29.03.2019 The Revenue’s grievance in this appeal under Section 260A is with respect to the ITAT’s interim order staying recovery of the demand. It is urged that the order impugned is contrary to Section 254(2A). It is not disputed that the question with respect to the period during which the stay of demand is permissible has been decided against the Revenue by this court in Pepsi Foods Pvt. Ltd. v. ACIT, (2015) 376 ITR 87. Therefore, no substantial question of law arises. This appeal is therefore, dismissed. S. RAVINDRA BHAT, J MARCH 29, 2019 aj PRATEEK JALAN, J

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