Itxa/1076/2013 Of The Commissioner Of Income Tax-Tds, Pune v. M/S Bharat Sanchar Nigam Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1512 OF 2012 The Commissioner of Income Tax,TDS, Pune..Appellant.V/s.M/s. Bharat Sanchar Nigam Ltd...Respondent. Mr. Vimal Gupta, Sr. Advocate with Padma Divakar, for the Appellant.None for the Respondent. P.C:- CORAM: J.P.DEVADHAR & M.S.SANKLECHA,JJ.DATE : 6[th] FEBRUARY, 2013. In this Appeal by the Revenue for the Assessment Year 2005-2006, the following question of law is raised for our consideration. “Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in deleting the demand made by the Assessing Officer vide order passed u/s 201(1) and 201(IA) of the Income Tax Act towards failure of the Assessee to deduct tax at source u/s 194H of the Income-tax Act in respect of commission paid by the Assessee to its PCO franchisees?”case and in law the Tribunal was justified in deleting the demand made by the Assessing Officer vide order passed u/s 201(1) and 201(IA) of the Income Tax Act towards failure of the Assessee to deduct tax at source u/s 194H of the Income-tax Act in respect of commission paid by the Assessee to its PCO franchisees?” 2The Tribunal by the impugned order has allowed the claim of the Respondent-Assessee by following its decision in the matter of BSNL, Nasik v/s. ITO dated 29[th] May, 2009 and the order of this Court (Aurangabad Bench). In the above case before this Court, similar question as raised in the present case, has come up for consideration in Income Tax Appeal No.12 of 2010 and by order dated 13[th] March, 2012 the revenue's appeal was dismissed on the ground that no substantial question of law arises. 3In view of the above, we do not entertain the proposed question of law. 4Accordingly, appeal is dismissed with no order as to costs. (M.S.SANKLECHA,J.) (J.P.DEVADHAR,J.)