IN HIGH COURT OF DELHI AT NEW DELHI ITA 194/2019 & CM APPL. 9521/2019 PR. COMMISSIONER OF INCOME TAX -6 ..... Appellant Through: Mr.Ruchir Bhatia, Sr.Std.Counsel versus NOKIA SOLUTIONS AND NETWORKS INDIA PVT. LTD. ..... Respondent Through: Mr.Ankul Goyal, Advocate CORAM: HON BLE MR. JUSTICE S. RAVINDRA BHAT HON BLE MR. JUSTICE PRATEEK JALAN ORDER 27.02.2019 1. ITAT s impugned order has extended time beyond 365 days, which is Revenue s grievance in this case. ITAT followed law declared by this Court in Pepsi Foods Pvt. Ltd. vs. ACIT (2015) 376 ITR 87. 2. No question of law arises. 3. appeal is dismissed. S. RAVINDRA BHAT, J PRATEEK JALAN, J FEBRUARY 27, 2019 hkaur Pr. Commissioner of Income-tax-6 v. Nokia Solutions and Networks India Pvt. Ltd