Supreme Court of India
Deputy Commissioner of Income Tax & Anr. v. M/s. Pepsi Foods Ltd. (now Pepsico India Holdings Pvt. Ltd.)
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that, where the delay in disposing of the appeal is not attributable to the assessee, the Trib unal has the 19 power to grant extension of stay beyond 365 days in deserving cases.
Judgment, page 18
From the headnote
Income Tax Act, 1961: s. 254(2A) third proviso – Pro vision as regards appellate tribunal granting stay – Third proviso pro viding for automatic vacation of a stay that has been gran ted on the completion of 365 days, whether or not the assessee is r esponsible for the delay caused in hearing the appeal – Constitutional validity of – Held: Third proviso to s. 254(2A), is both arb itrary and discriminatory and, thus, liable to be struck down as offendin g Art. 14 – Unequals are treated equally – No differentiation is m ade by the third proviso between the assessees who are res ponsible for
Authorities it was built on
- 2004 Mardia Chemicals Ltd. Etc. Etc. v. Union of India and Ors. Etc. Etc.
- 2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors.
- 2019 Committee of Creditors of Essar Steel India Limited through Authorised Signatory v. Satish Kumar Gupta & Ors.
- 2017 Shayara Bano v. Union of India and Others
- 1954 Shree Meenakshi Mills Ltd., Madurai v. Sri A. V. Visvanatha Sastri and Another.
- 1972 Nagpur Improvement Trust and Another v. Vithal Rao and Others
- 1960 Kunnathat Thathunni Moopil Nair v. The State of Kerala and Another
- 1985 The Commissioner of Income Tax, Bangalore v. Sri J.H. Gotla, Yadagiri
- 1954 Suraj Mall Morta and Co. v. A. V. Visvana Tha Sastri and Another.
- 1993 Smt. Vanka Radhamanohari v. Vanke Venkata Reddy and Ors.
- 1964 State of Madhya Pradesh v. Bhopal Sugar Industries Ltd.
- 1968 Income Tax Officer v. M. K. Mohammed Kunhi
- 1983 M. Ramnarain Private Ltd. and Anr. v. State Trading Corporation of India Ltd.
- 2005 M. Janardhana Rao v. Joint Commissioner of Income Tax
- 1969 V. Venugopala Ravi Varma Rajah v. Union of India & Anr.
Where later benches applied it
- 2024 High Court Bar Association, Allahabad v. State of U.P. & Ors.
- 2024 Kirloskar Ferrous Industries Limited & Anr. v. Union of India & Ors.
Of those, 1 relied on · 1 referred to
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