$ 44. * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 890/2019 PR. COMMISSIONER OF INCOME TAX -6Appellant Through: Mr. Ruchir Bhatia, Advocate. versus NOKIA INDIA SALES PVT. LTD. Respondent Through: Mr. Nageswar Rao and Mr. Shatanik C., Advocates. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER % 11.10.2019 Revenue assails order dated 05.04.2019 passed by Income Tax Appellate Tribunal, Delhi Friday Bench "Friday-I-1" New Delhi in S.A. No. 331/Del/2019 arising out of ITA No. 7244/Del/2017 for assessment year 2013-14. By impugned order, Tribunal has extended stay granted by it in favour of Respondent assessee for further period of 180 days. issue sought to be raised by Revenue is covered by decision of this Court in Pepsi Foods Co. Pvt. Ltd. v. Assistant Commissioner of Income Tax & Anr, 2015 376 ITR 87. This Court has held that Tribunal can extend stay beyond period of 365 days despite second proviso under Section 254 (2A) of Income Tax Act. Thus, no question of law arises in present appeal and same is, accordingly, dismissed. VIPIN SANGHI, J SANJEEV NARULA, J OCTOBER 11, 2019 B.S.Rohella Pr. Commissioner of Income-tax-6 v. Nokia India Sales Pvt. Ltd