Sec. 253 of the Income-tax Act, 1961 - Appellate Tribunal - ITAT had decided cross appeals preferred by the Revenue and the assessee and same was challenged both by the Revenue and the respondent in IT Appeals respectively. The High Court had restored the matter to the file of the ITAT to decide the appeals afresh. On the matter being remanded, the respondent-assessee had filed an application for stay. The impugned grants stay. The impugned order is a first order and not an order continuing the stay beyond 360 days. Thus, Appeal of the revenue dismissed. SLP also dismissed. - CIT V/s MSD PHARMACEUTICALS (P.) LTD. - [2020] 269 TAXMAN 048 (SC).