Revenue raised the  question as to whether Tribunal’s order was to be treated as void-ab-initio in light of third proviso to section 254(2A) which provided that stay of demand would stand vacated after expiry of a period of 365 days, even if delay in disposal of appeal was not attributable to assessee. Following the order in PCIT v. Carrier Air Conditioning and Refrigeration Ltd. [2016] 387 ITR 441 (P & H.)(HC) appeal of the revenue was dismissed.