THE COMMISSIONER OF INCOME TAX-LTU vs. HONDA CARS INDIA LTD.

$~41 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1024/2017 THE COMMISSIONER OF INCOME TAX-LTU ..... Appellant Through: Mr. Puneet Rai, Adv. for Standing Counsel with Mr. Gaurav Khetarpal, Adv. versus HONDA CARS INDIA LTD. ..... Respondent Through: Ms. Rashmi Chopra and Mr. Amit Shrivastava, Advs. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA O R D E R % 21.11.2017 CM No. 42223/2017 & 42224/2017 (condonation of delay in filing & re-filing the appeal) For the reasons stated in the applications, the delay in filing and re-filing the appeal is condoned. The applications stand disposed of. ITA 1024/2017 The Revenue Appellant impugns the order dated 03.03.2017 passed by the ITAT granting extension of stay. The issue is no longer res integra in terms of the decision in “Pepsi Foods Pvt. Ltd. Vs. ACIT (2015) 376 ITR 87 (Del.). The appeal is, therefore, dismissed. S. RAVINDRA BHAT, J SANJEEV SACHDEVA, J NOVEMBER 21, 2017/‘rs’