The Commissioner Of Income Tax(Tds v. M/S.indian Electrical & Electronics
High Court
11 Feb 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax(Tds v. M/S.indian Electrical & Electronics
Date of order
11 Feb 2008
Assessment year(s)
1996-97
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax(Tds v. M/S.indian Electrical & Electronics, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
(-1-)
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL LODGING NO.1243 OF 2005
The Commissioner of Income Tax(TDS)...Appellant
Vs.
M/s.Indian Electrical & Electronics
Manufacturers Association ..Respondent
Mr. A.D. Kango with Mr.P.S. Sahadevan, for the
Appellant
Mr. J.D. Mistry with Mr.B.Damodar i/b. Kanga & Co.,
for the Respondent.
CORAM: F.I.
CORAM: F.I.REBELLO&R.S.MOHITE,JJ.DATED: 11TH FEBRUARY,2008
R.S.MOHITE,JJ.
DATED: 11TH FEBRUARY,2008
P.C.:
P.C.:
. By order dated 4th October, 2004 the ITAT
dismissed the Appeal filed by the Revenue for the
assessment year 1996-97 and 1998-99 by holding that
there was no liability on the part of the assessee
to deduct tax at source under Section 194-I of the
Income Tax Act.
2. The Revenue had preferred an Appeal against
the quantum order for the assessment year 1996-97
being Income Tax Appeal No.273 of 2001. That Appeal
has been dismissed on 28th January, 2008.
Considering the above the present Appeal would not
be maintainable considering the dismissal of the
quantum Appeal. Appeal dismissed accordingly.
(R.S.MOHITE, J.)
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