{"id":71948,"date":"2011-07-12T00:00:00","date_gmt":"2011-07-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-12-july-2011-2"},"modified":"2018-04-20T22:38:55","modified_gmt":"2018-04-20T17:08:55","slug":"commissioner-vs-unknown-on-12-july-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-12-july-2011-2","title":{"rendered":"Commissioner vs Unknown on 12 July, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 12 July, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \n    \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/620\/2010\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 620 of 2010\n \n\n \n=================================================\n \n\nCOMMISSIONER\nOF INCOME TAX (TDS) - Appellant(s)\n \n\nVersus\n \n\nKRISHAK\nBHARATI COOPERATIVE LIMITED - Opponent(s)\n \n\n================================================= \nAppearance\n: \nMR\nKM PARIKH for Appellant(s) : 1, \nNone for Opponent(s) :\n1, \n=================================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 12\/07\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>1.\tRevenue<br \/>\nis in appeal against the judgment of the Tribunal dated 5.9.2008<br \/>\nraising following questions for our consideration:-\n<\/p>\n<p>&#8220;[i]\tWhether,<br \/>\non the facts and in the circumstances of the case, the Income Tax<br \/>\nAppellate Tribunal is right in law in coming to the conclusion that<br \/>\nthe issue in appeal is squarely covered in favour of the assessee by<br \/>\nthe judgment of this Honourable Court in the case of CIT vs.<br \/>\nRishikesh Apartments Cooperative Housing Society Limited [2002] 253<br \/>\nITR 310 (Guj.) without narrating the facts and circumstances of the<br \/>\nreported case?\n<\/p>\n<p>[ii]\tWhether,<br \/>\non the facts and in the circumstances of the case, the impugned order<br \/>\npassed by the Income Tax Appellate Tribunal is suffering from<br \/>\nnon-application of mind and, hence, perverse or not?&#8221;\n<\/p>\n<p>2.\tBy<br \/>\na separate detailed order passed in Tax Appeal No.618 of 2010, we<br \/>\nhave approved the order of the Tribunal holding that the case of the<br \/>\nassessee  did not fall under Section 194C of the Income Tax Act, 1961<br \/>\nand that therefore, the assessee committed no error in not deducting<br \/>\nthe tax at source.\n<\/p>\n<p>3.\tIn<br \/>\nthe present appeal, the question of interest of such TDS is involved.<br \/>\nSince the quantum additions are deleted, the question of imposing<br \/>\ninterest would not arise. This Tax Appeal is dismissed.\n<\/p>\n<p>(Akil<br \/>\nKureshi, J. )<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani, J. )<\/p>\n<p>sudhir<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 12 July, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print 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) &#8211; Appellant(s) Versus KRISHAK BHARATI COOPERATIVE LIMITED &#8211; Opponent(s) ================================================= [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-71948","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 12 July, 2011 - Free Judgements of Supreme Court &amp; 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