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2018 (8) TMI 1795 - HC - Income TaxConstitutional validity of the third proviso to Section 254(2A) challenged - discrimination, based on an impermissible or invalid classification - grant extension of stay beyond 365 days - HELD THAT:- We are not inclined to entertain the present appeal in view of the decision of the Delhi High Court in Pepsi Food Pvt. Ltd. Vs. Assistant Commissioner of Income Tax & Anr. [2015 (5) TMI 655 - DELHI HIGH COURT] On the matter being remanded, the respondent-assessee had filed an application for stay. The impugned order dated 6th March, 2018 grants stay. The impugned order is a first order and not an order continuing the stay beyond 360 days. The appeal is dismissed.
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