The Commissioner Of Income Tax (Tds), Pune v. Bharat Sanchar Nigam Limited, Pune

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.201 OF 2013 The Commissioner of Income Tax (TDS), Pune Versus Bharat Sanchar Nigam Limited, Pune ..Appellant. ..Respondent. Mr.Vimal Gupta, Senior Advocate with Ms.Padma Divakar for the appellant.None for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 19[th] March 2013 P.C. : 1.In this appeal by the Revenue for assessment year 2007-08, following questions of law have been proposed for our consideration. “a)Whether the Tribunal was right in holding that provisions of Section 194H was not applicable in respect of commission payments to PCO franchises ?Section 194H was not applicable in respect of commission payments to PCO franchises ? b)Whether on the facts and in the circumstances of the case, the Tribunal, Pune Bench 'A', Pune was correct in law to cancel the AO's order and in holding that the assessee was not in default for non-deduction of tax of Rs.3,07,59,262/- under Section 194H in respect of commission payments to PCO franchises for F.Y. 2006-07 relevant to the A.Y. 2007-08 of the Income Tax Act, 1961 ?”Tribunal, Pune Bench 'A', Pune was correct in law to cancel the AO's order and in holding that the assessee was not in default for non-deduction of tax of Rs.3,07,59,262/- under Section 194H in respect of commission payments to PCO franchises for F.Y. 2006-07 relevant to the A.Y. 2007-08 of the Income Tax Act, 1961 ?” 2.Counsel for the Revenue fairly states that the issues arising herein was not entertained by this Court in Income Tax Appeal (L) No.1512 of 2012 by an order dated 6[th] February 2012 in the matter of Commissioner of Income Tax V/s. M/s.Bharat Sanchar Nigam Limited. In this view of the matter, we see no reason to entertain the proposed questions of law. 3.Accordingly, appeal is dismissed with no order as to costs. (M.S. Sanklecha, J.) (J.P. Devadhar, J.)