Income Tax Appeal v. Order

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.639 OF 2018 The Commissioner of Income-tax(TDS), PunePMT Bulidng, A-Wing, 4[th] Floor,Shankarsheth Road, Swargate,Pune-411 037.…Appellant Versus Vodafone Cellular Ltd.F.P. No.27, S.No.21, The Metropolitan,Old Mumbai-Pune Highway,Shivajinagar, Pune-411 005PAN-AAACB8614L/TAN-PNEB01584CA.Y.2012-13…Respondent *** Mr. Vipul Bajpayee for the Appellant. Mr. Mrunal Parekh a/w Mr. Bilwamangal Bolagani i/b DMDAdvocates for the Respondent. ***CORAM : DHIRAJ SINGH THAKUR & VALMIKI SA MENEZES, JJ. DATE : 23 SEPTEMBER 2022 : ORDER : (PER DHIRAJ SINGH THAKUR, J.) .The present Appeal has been fled under Section 260A of theIncome Tax Act, 1961 (“the Act”), challenging the Order dated23 February 2017 passed by the Income Tax Appellate Tribunal,Pune (“ITAT”). The following question has been pressed for ourconsideration : “Whether on the facts and circumstances of thecase and in law, the ITAT erred in holding thediscount given by the assessee to its distributorson prepaid SIM Cards does not require deductionof tax u/s 194H of the Act and subsequent penaltyu/s 271C is not applicable ? 2Learned Counsel for the parties fairly state that the issue hasalso raised and considered in the assessee’s own case before thisCourt in the Income Tax Appeal No.1146 of 2017 (TheCommissioner of Income Tax (TDS) Pune Vs. M/s Vodafone CellularLtd) and connected appeals. The appeals were dismissed videJudgment and Order dated 27 January 2020, based on thejudgment rendered in Income Tax Appeal No.1384 of 2017 dated 13January 2020 (Commissioner of Income Tax (TDS), Pune Vs. M/sIdea Cellular Ltd.). 3Since the issue has already been considered, we hold that nosubstantial question of law arises in the present appeal. The appealis found to be without merit and accordingly dismissed. (VALMIKI SA MENEZES, J.) (DHIRAJ SINGH THAKUR, J.) Digitally signed byRAJESHRAJESH VASANTVASANTCHITTEWANCHITTEWANDate: 2022.09.2811:34:37 +0530