$ 35 * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 164/2019 PR. COMMISSIONER OF INCOMME TAX -6 Appellant Through: Mr. Ruchir Bhatia, Sr. Std. Counsel. versus NOKIA SOLUTIONS AND NETWORKS INDIA PVT. LTD. Respondent Through: Mr. Harpreet Singh Ajmani, Adv. CORAM: HON BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN ORDER % 15.02.2019 1. Revenue s grievance in this appeal under Section 260A is with respect to ITAT s interim order staying recovery of demand. It is urged that order impugned is contrary to Section 254(2A). 2. It is not disputed that question with respect to period during which stay of demand is permissible has been decided against Revenue by this Court in Pepsi Foods Pvt. Ltd. vs. ACIT (2015) 376 ITR 87. 3. Therefore, no substantial question of law arises. appeal is therefore dismissed. S. RAVINDRA BHAT, J PRATEEK JALAN, J FEBRUARY 15, 2019 pv Pr. Commissioner of Income-tax-6 v. Nokia Solutions and Networks India Pvt. Ltd