2019 (6) TMI 150 - HC - Income Tax

Stay of demand exceeding 365 days - HELD THAT - matter in issue is no longer res integra and stands concluded by the decision of this Court in M/S CARRIER AIR CONDITIONING AND REFRIGERATION LIMITED 2016 (5) TMI 396 - PUNJAB AND HARYANA HIGH COURT wherever the appeal could not be decided by the Tribunal due to pressure of pendency of cases and the delay in disposal of the appeal is not attributable to the assessee in any manner the interim protection can continue beyond 365 days in deserving cases

Summary

The High Court of Punjab and Haryana dismissed the revenue's appeal under Section 260A of the Income Tax Act, 1961 against an order by the Income Tax Appellate Tribunal. The court held that the questions raised were not substantial as they had been previously addressed in a similar case.