HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 11.03.2015 + W.P.(C) 2357/2015 TOLUNA INDIA PRIVATE LTD ... Petitioner versus DIRECTOR OF INCOME TAX (INVESTIGATION) CIRCLE 12(1) ... Respondent Advocates who appeared in this case: For Petitioner : Mr Prakash Kumar For Respondents : Mr Rohit Madan with Mr Ruchir Bhatia CORAM:- HON BLE MR JUSTICE BADAR DURREZ AHMED HON BLE MR JUSTICE SANJEEV SACHDEVA JUDGMENT BADAR DURREZ AHMED, J (ORAL) CM 4235/2015 Allowed subject to all just exceptions. WP(C) 2357/2015 & CM 4234/2015 1. Issue notice. Notice is accepted by learned counsel appearing on behalf of respondents. Since facts are not in dispute, matter is taken up for hearing at first instance itself. 2. petitioner has filed appeal being ITA No. 6407/Del/2012 before Income Tax Appellate Tribunal being aggrieved by WPC 2357/2015 Page 1 of 3 assessment order. Tribunal, at initial stage, that is, on 28.02.2014, had granted stay of demand which had been raised subsequent to said assessment order, subject to certain conditions which have been fulfilled by petitioner. 3. subsequent order dated 19.09.2014 was passed by Tribunal extending interim stay. By virtue of decision of Division Bench of this Court in CIT v. Maruti Suzuki (India) Limited: [WP(C) 5086/2013] decided on 21.02.2014, it is made clear that Tribunal has no authority to extend period of stay beyond period of 365 days from initial date of grant of stay. As 365 days elapsed on 27.02.2015, petitioner cannot approach Tribunal for any further extension of stay. It is also to be noted that, in meanwhile, petitioner s said appeal before Tribunal was listed for hearing but could not be taken up for reasons not attributable to petitioner. Now, appeal is listed for hearing on 18.03.2015. 4. It is in these circumstances that petitioner has approached this Court by way of this writ petition seeking extension of stay in respect of assessment year 2008-09 till disposal of appeal by Tribunal. learned counsel for petitioner has placed before us several orders WPC 2357/2015 Page 2 of 3 passed by this court, whereby this Court has extended stay initially granted by Tribunal till disposal of appeal by Tribunal in exercise of its jurisdiction under Article 226 of Constitution. In fact, it is settled law that there is no bar for grant of such relief if Court is of opinion that circumstances and ends of justice so warrant. This has also been stated clearly in Maruti Suzuki (supra). 5. We feel that since petitioner had already been granted conditional stay by Tribunal in respect of said appeal and that Tribunal is in midst of hearing appeal, it would be in interest of justice that stay order granted by Tribunal is continued till disposal of appeal by Tribunal. It is ordered accordingly. writ petition stands disposed of. Dasti under signature of Court Master. BADAR DURREZ AHMED, J MARCH 11, 2015 SANJEEV SACHDEVA, J SR WPC 2357/2015 Page 3 of 3 Toluna India Private Ltd v. Director of Income-tax (Investigation) Circle 12(1)