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TAXAP/622/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 622 of 2010
=================================================
COMMISSIONER
OF INCOME TAX (TDS) - Appellant(s)
Versus
KRISHAK
BHARATI COOPERATIVE LIMITED - Opponent(s)
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Appearance
:
MR
KM PARIKH for Appellant(s) : 1,
None for Opponent(s) :
1,
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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. This
appeal arises out of the judgment of the Tribunal dated 5.9.2008.
Following questions are presented 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 contract between the gas suppliers and the assessee is a contract
for sale of goos and not work contract so as to attract the
provisions of Section 194C of the Income Tax?
[ii] Whether
the Income Tax Appellate Tribunal has committed an error in applying
the ratio of various judgments of the Honourable Supreme Court where
the facts and issues were different?
[iii] Whether,
on the facts and in the circumstances of the case, the impugned order
passed by the Income Tax Appellate Tribunal is contrary to the
evidence and material on the record of the case and is suffering from
non-application of mind and, hence, perverse or not?”
2. By
a separate reasoned 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 we are concerned with the imposition of penalty on
account of non-deduction of tax. Since the main appeal is decided
against the Revenue, the question of imposition of penalty does not
arise. This Tax Appeal is, therefore, dismissed.
(Akil
Kureshi, J. )
(Ms.
Sonia Gokani, J.)
sudhir
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