Itxa/1444/2016 Of Commissioner Of Income Tax- Tds-2 v. National Health And Education Society

Priya Soparkar IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1444 OF 2016 Commissioner of Income Tax-TDS-2 … Appellant V/s. National Health & Education Society … Respondent --- Mr.Suresh Kumar for the Appellant.Ms.Rutuja Pawar i/by Mr.S.C.Tiwari for the Respondent. --- CORAM : AKIL KURESHI AND M.S.SANKLECHA, JJ. DATE : MARCH 6, 2019. P.C.:- 1.This appeal is filed by the revenue to challenge the judgment of the Income Tax Appellate Tribunal concerning therespondent-assessee for the assessment year 2004-05. 2.Following question is presented for our consideration:- “Whether on the facts and in the circumstances ofthe case and in law, the ITAT was correct inquashing the order u/s 201(1A) whereby interestwas charged on the short deduction determinedu/s 201(1) of the Act?” Priya Soparkar 3.Through this question the revenue raises the issue ofinterest chargeable on what the revenue contends was the shortdeduction of tax at source. By separate order passed today inIncome Tax Appeal No.1298 of 2016, we have dismissed therevenue's appeal about short deduction of tax at source. Thatbeing the position, the question of interest becomes academic.This appeal is therefore dismissed. (M.S.SANKLECHA,J.) (AKIL KURESHI,J.)….