The Pr. Commissioner of Income-tax, Gurgaon v. Agilent Technologies (International) Pvt. Ltd
[Citation -2017-LL-0719-6]
| Citation | 2017-LL-0719-6 |
|---|---|
| Appellant Name | The Pr. Commissioner of Income-tax, Gurgaon |
| Respondent Name | Agilent Technologies (International) Pvt. Ltd. |
| Court | HIGH COURT OF PUNJAB & HARYANA |
| Relevant Act | Income-tax |
| Date of Order | 19/07/2017 |
| Judgment | View Judgment |
| Bot Summary: | AJAY KUMAR MITTAL, J. The present appeal has been filed under Section 260A of the Income Tax Act, 1961, against the order dated 30.09.2016, passed by the Income Tax Appellate Tribunal, Delhi Bench 'Friday', New Delhi, claiming the following substantial questions of law:- 1. Whether the Hon'ble ITAT has acted in contravention of the Second Proviso of Section 254(2A) of the Income Tax Act, 1961, as the combined period of stay has exceeded 365 days. Whether the Hon'ble ITAT be treated as void-ab-initio in light of Third Proviso to Sec 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. It was not disputed by the learned counsel for the appellant- revenue that the matter in issue is no longer res integra and stands 1 of 2 ::: Downloaded on - 21-07-2017 12:09:35 ::: ITA No. 256 of 2017 -2- concluded by the decision of this Court in ITA No.5 of 2016, titled as Pr. Commissioner of Income Tax, Gurgaon Vs. M/s Carrier Air Conditioning and Refigeration Ltd. , decided on 25.04.2016, whereby, identical question as claimed in the present appeal, has been held not to be substantial question of law. For the reasons recorded in the aforementioned appeal, the present appeal is dismissed. |