Section 254 of the Income-tax Act, 1961 - Appellate Tribunal – Revenue filed Tax Appeal against the order of Tribunal on some substantial questions of law as to whether the Hon'ble ITAT has acted in contravention of the Second Proviso of section 254(2A) of the Act, 1961, as the combined period of stay has been exceeded 365 days and; as to whether the order of the ITAT be treated as void-ab-initio in light of Third Proviso to section 254(2A) of the Act, 1961 which provides that stay of demand stands vacated after expiry of a period of 365 days, even if delay in disposal of appeal is not attributable to the assessee. High Court dismissed the appeal on account of already deciding identical issue in ITA-5-2016. Supreme Court ordered to hear the SLP of the revenue within a period of one year.PR. CIT V/s JINDAL STEEL & POWR LTD. - [2020] 269 TAXMAN 575 (SC)