The Pr. Commissioner of Income-tax, Gurgaon v. Agilent Technologies (International) Pvt. Ltd
[Citation -2017-LL-0829-5]
| Citation | 2017-LL-0829-5 |
|---|---|
| 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 | 29/08/2017 |
| Judgment | View Judgment |
| Keyword Tags | void ab initio |
| Bot Summary: | This appeal has been filed under Section 260A of the Income Tax Act, 1961(in short 'the Act') against the order dated 23.12.2016 passed by the Income Tax Appellate Tribunal, Delhi Bench, FRIDAY , New Delhi, claiming 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 2. Whether the order of the ITAT be treated as void ab 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 1 of 2 ::: Downloaded on - 04-09-2017 09:17:52 ::: ITA No.305 of 2017 2 2. It was not disputed by 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 ITA No.5 of 2016 titled as Principal Commissioner of Income Tax, Gurgaon vs. M/s Carrier Air Conditioning and Refrigeration Limited, decided on 25.04.2016, whereby identical questions as claimed in the present appeal, have been held not to be substantial questions of law. For the reasons recorded in the aforementioned appeal, the present appeal is dismissed. |