2024 (7) TMI 1495

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..... e Tax
2024 (7) TMI 1495 - BOMBAY HIGH COURT - TMI
BOMBAY HIGH COURT - HC
Dated:- 9-7-2024
INCOME TAX APPEAL NO. 2426 OF 2018 AND INCOME TAX APPEAL NO. 585 OF 2019 AND INCOME TAX APPEAL NO. 596 OF 2019, INCOME TAX APPEAL NO. 597 OF 2019, INCOME TAX APPEAL NO. 1180 OF 2019, INCOME TAX APPEAL NO. 1318 OF 2019, INCOME TAX APPEAL NO. 1377 OF 2019, INCOME TAX APPEAL NO. 1536 OF 2019 - -
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..... al No.1180 of 2019 (Pr. Commissioner of Income Tax-5 Vs. Mondelez India Foods Pvt. Ltd.); Income Tax Appeal No.1318 of 2019 (Pr. Commissioner of Income Tax-2 Vs. Ipsos Research Pvt. Ltd.); Income Tax Appeal No.1377 of 2019 (Pr. Commissioner of Income Tax-1 Vs. Bennett Coleman & Company Ltd.) & Income Tax Appeal No.1536 of 2019 (Pr. Commissioner of Income Tax-2 Vs. Ipsos Research Pvt. Ltd.) are con .....

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..... said provision by Finance Act, 2008 (with effect from 1 August 2008), by the words "even if delay in disposing of appeal is not attributable to assessee" were added. The Delhi High Court, held that the proviso to be illegal and had struck down the impugned part of the third proviso to Section 254 (2A) of the Act, which did not permit extension of stay of the said order beyond 365 days, even if the .....

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