Section 254 of the Income-tax Act, 1961—Appellate Tribunal—Appeal dismissed as not substantial question of law arises.

Facts: Whether the Hon'ble ITAT has acted in contravention of the Second Proviso of section 254(2A) of the Income-tax Act, 1961, as the combined period of stay has been exceeded 365 days?

Held, that he matter in issue is no longer res integra and stands concluded by the decision of this Court in ITA-5-2016 decided on 25.4.2016 whereby identical question as claimed in the present appeal, has been held not to be substantial question of law. - PR. CIT V/s JINDAL STEEL & POWR LTD. - [2019] 11 ITCD Online 52 (P&H)