2019 (5) TMI 1656

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..... d after expiry of a period of 365 days, even if delay in disposal of appeal is not attributable to the assessee - HELD THAT:- It was not disputed by the learned counsel for the appellant-revenue that the 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 C .....

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..... 54(2A) of the Income Tax Act, 1961, as the combined period of stay has exceeded 365 days? 2. Whether the order of the ITAT be treated as voidab-initio in light of Third Proviso to Section 254 (2A) of the Income Tax Act, 1961 which provides that stay of demand stands vacated after expiry of a period of 365 days, even if delay in disposal of appeal is not attributable to the assessee? 2. We hav .....

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