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TAXAP/620/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 620 of 2010
=================================================
COMMISSIONER
OF INCOME TAX (TDS) - Appellant(s)
Versus
KRISHAK
BHARATI COOPERATIVE LIMITED - Opponent(s)
=================================================
Appearance
:
MR
KM PARIKH for Appellant(s) : 1,
None for Opponent(s) :
1,
=================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 12/07/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Revenue
is in appeal against the judgment of the Tribunal dated 5.9.2008
raising following questions for our consideration:-
“[i] Whether,
on the facts and in the circumstances of the case, the Income Tax
Appellate Tribunal is right in law in coming to the conclusion that
the issue in appeal is squarely covered in favour of the assessee by
the judgment of this Honourable Court in the case of CIT vs.
Rishikesh Apartments Cooperative Housing Society Limited [2002] 253
ITR 310 (Guj.) without narrating the facts and circumstances of the
reported case?
[ii] Whether,
on the facts and in the circumstances of the case, the impugned order
passed by the Income Tax Appellate Tribunal is suffering from
non-application of mind and, hence, perverse or not?”
2. By
a separate detailed order passed in Tax Appeal No.618 of 2010, we
have approved the order of the Tribunal holding that the case of the
assessee did not fall under Section 194C of the Income Tax Act, 1961
and that therefore, the assessee committed no error in not deducting
the tax at source.
3. In
the present appeal, the question of interest of such TDS is involved.
Since the quantum additions are deleted, the question of imposing
interest would not arise. This Tax Appeal is dismissed.
(Akil
Kureshi, J. )
(Ms.
Sonia Gokani, J. )
sudhir
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