2018 (5) TMI 1830 - HC - Income Tax

Constitutional 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 - The extension of interim order is the subject matter of this appeal by the Revenue under Section 260-A of the Income Tax Act 1961. This issue is covered by the judgment of this Court in Pepsi Foods Pvt. Limited vs. Assistant Commissioner of Income Tax 2015 (5) TMI 655 - DELHI HIGH COURT . Consequently no question of law arises.

Summary

The Delhi High Court dismissed the appeal by the Revenue regarding the extension of an interim order under Section 260-A of the Income Tax Act, 1961. The judgment cited 'Pepsi Foods Pvt. Limited vs. Assistant Commissioner of Income Tax', stating no question of law arises. The appeal was dismissed along with pending application.