2018 (8) TMI 1795 - 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 - 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.

Summary

The High Court of Delhi dismissed the appeal citing a previous decision and stating that the appeal was misconceived. The Income Tax Appellate Tribunal's order was challenged and remanded back to decide the appeals afresh. The respondent-assessee filed for a stay, which was granted in an order dated 6th March, 2018.