C.m. Appl.40129/2016 v. Cit 293 Itr 226. The Appeal Too Is Accordingly Dismissed
High Court
30 Nov 2016 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
C.m. Appl.40129/2016 v. Cit 293 Itr 226. The Appeal Too Is Accordingly Dismissed
Date of order
30 Nov 2016
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In C.m. Appl.40129/2016 v. Cit 293 Itr 226. The Appeal Too Is Accordingly Dismissed, the High Court (2016) dismissed the appeal. The decision went in favour of the Revenue.
Decision: The appeal too is accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~1
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 752/2016, C.M. APPL.40129/2016
COMMISSIONER OF INCOME TAX (TDS) ..... AppellantThrough : Sh. Sanjay Kumar and Sh. Dileep Shivpuri, Advocates.versus
M/S SAMSUNG INDIA ELECTRONICS (P) LTD...... Respondent Through : Sh. Satyen Sethi and Sh. Arta Trana Panda, Advocates.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI
O R D E R% 30.11.2016
C.M. APPL.40129/2016
The appeal has been refiled after an inordinate delay of 1042 days. The explanation too is unsatisfactory. Much less, it does not meet with the requirements of what constitutes “sufficient cause”. The application for condonation of delay is, therefore, rejected. ITA 752/2016
Even otherwise, we are of the opinion that no substantial question of law, having regard to the fact that on the issue of interpretation of Section 201(1A) of the Income Tax Act, 1961, the Tribunal has followed the Supreme Court decision in Hindustan Coca Cola Beverages Pvt. Ltd. v. CIT 293 ITR 226. The appeal too is accordingly dismissed.
S. RAVINDRA BHAT, J
NOVEMBER 30, 2016/ajk
NAJMI WAZIRI, J
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