Commissioner Of Income Tax (Tds v. Hp Bus Stand Management & Development …Respondent.authority

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No. 28 of 2014 Decided on: 31.03.2016 Commissioner of Income Tax (TDS) …Appellant. Versus HP Bus Stand Management & Development …Respondent.Authority Coram The Hon’ble Mr. Justice Mansoor Ahmad Mir, Chief Justice.The Hon’ble Mr. Justice Sureshwar Thakur, Judge. Whether approved for reporting? For the appellant:Mr. Vinay Kuthiala, Senior Advocate,with Mr. Diwan Singh Negi, Advocate.For the respondent:Mr. Sushant Kaprate, Advocate, viceMr. Vishal Mohan, Advocate. Mansoor Ahmad Mir, Chief Justice.(Oral) Pursuant to circular No. 21/2015 issued vide F. No. 279/Misc.142/2007-ITJ(Pt) by Government of India,Ministry of Finance, Department of Revenue, Central BoardDirect Taxes dated 10.12.2015, an office order dated 4[th] JB) of this Court to the following effect: “Hon’ble the Chief Justice has beenpleased to order in pursuance ofcircular No. 21/2015 issued vide F.No. 279/Misc.142/2007-ITJ(Pt) byGovernment of India, Ministry ofFinance, Department of Revenue,Central Board Direct Taxes dated10.12.2015 as under: “(1) It is to be specificallymentioned by the Income TaxDepartment while filing theappeal in the High Court that thetax effect exceeds Rs.20,00,000/-except in the following matters: (a) Where the Constitutionalvalidity of the provisions of an Actor Rule are under challenge, or (b) Where Board’s order,Notification,InstructionorCircular has been held to beillegal or ultra vires, or (c) Where Revenue Audit objectionin the case has been accepted bythe Department, or (d) Where the additional relates toundisclosed foreign assets/bankaccounts. 2. The pending appeals where thetax effect does not exceedRs.20,00,000/- are directed to bewithdrawn/not pressed.” 2. It is not in dispute that the total tax factor is less than 20,00,000/- in this appeal and the same does not fall₹within anyone of the exceptions. 3.As such, the present appeal stands disposed of. Pending applications, if any, also stand disposed of. (Mansoor Ahmad Mir) Chief Justice March 31, 2016 ( rajni ) (Sureshwar Thakur) Judge