2. IN HIGH COURT OF DELHI AT NEW DELHI ITA 162/2020 PR. COMMISSIONER OF INCOME TAX -6 Appellant Through: Mr. Ruchir Bhatia, Adv. versus MARUTI SUZUKI INDIA LTD. Respondent Through: Ms. Devika Jain, Adv. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER 03.03.2020 This Court notices that question of law urged, i.e. Tribunal s power to extend period of stay beyond 365 days period has been explained and read down by this Court in Pepsi Foods Pvt. Ltd. vs. ACIT 376 ITR 87. In these circumstances, question of law urged does not arise. At same time, Tribunal is directed to expedite hearing and deliver its final verdict with utmost despatch. appeal and pending application are dismissed. VIPIN SANGHI, J SANJEEV NARULA, J MARCH 03, 2020 N. Khanna Pr. Commissioner of Income-tax-6 v. Maruti Suzuki India Ltd