Itxa/322/2016 Of The Commissioner Of Income Tax (Tds)-1 v. M/S. Avenue Supermarts Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 322 OF 2016WITHINCOME TAX APPEAL NO. 324 OF 2016WITHINCOME TAX APPEAL NO. 514 OF 2016 The Commissioner of Income Tax(TDS)-1.. Appellant v/s. M/s. Avenue Supermarts Pvt. Ltd. ..Respondent Mr. A.R. Malhotra a/w Mr. N.A. Kazi for the appellant Mr. Pankaj Toprani I/b PRH Juris Consults for the respondent CORAM : M.S. SANKLECHA & SANDEEP K. SHINDE, J.J. P.C. DATED : 14[th] AUGUST, 2018. 1.Not on board. Mentioned Income Tax Appeal No. 514 of 2014. 2.The Income Tax Appeal No. 514 of 2014 to be taken up along with other two appeals which are on board today, arising from thecommon impugned order dated 9[th] April, 2015 of the Income TaxAppellate Tribunal. 3.All the three appeals by the Revenue challenging the common impugned order dated 9[th] April, 2015 passed by the Income TaxAppellate Tribunal relating to Assessment Years 2008-09, 2009-10 and2010-11. The issue arising in all these appeals is with regard to theapplicability of the TDS provision under Section 194-I of the Act inrespect of the payment made of premium for acquisition of long termlease. 4.Mr. Malhotra, learned Counsel appearing for the Revenue statesthat in view of the CBDT Circular No.35 of 2016 dated 13[th] October,2016, he has been instructed to withdraw all the three appeals. 5.In the above view, all the three appeals are dismissed aswithdrawn. Refund of Court fees as per Rules. (SANDEEP K. SHINDE J.) (M.S. SANKLECHA, J.)