Gujarat High Court
The Income Tax Officer (Tds) Nadiad vs Gujarat State Road Transport ... on 8 June, 2016
Author: K.S.Jhaveri
Bench: Ks Jhaveri, G.R.Udhwani
O/TAXAP/178/2008 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 178 of 2008
With
TAX APPEAL NO. 179 of 2008
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THE INCOME TAX OFFICER (TDS) NADIAD, NOW REPRESENTATED
BY....Appellant(s)
Versus
GUJARAT STATE ROAD TRANSPORT CORPORATION....Opponent(s)
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Appearance:
MR KM PARIKH, ADVOCATE for the Appellant(s) No. 1
MR HM TALATI, ADVOCATE for the Opponent(s) No. 1
MR TEJ SHAH, ADVOCATE for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE KS JHAVERI
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
Date : 08/06/2016
COMMON ORAL ORDER
(PER : HONOURABLE MR.JUSTICE KS JHAVERI)
1. These Tax Appeals u/s.260A of the Income Tax Act, 1961 are preferred against the order dated 02.11.2006 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench "B" in ITA Nos. 1509/Ahd/2006 and 1510/Ahd/2006 raising the following substantial question of law for our consideration:
"Whether on the facts and in the circumstances of the case, the ITAT was right in law in deleting the Tax levied under Section Page 1 of 2 HC-NIC Page 1 of 2 Created On Fri Jun 10 01:39:45 IST 2016 O/TAXAP/178/2008 ORDER 201(1) and interest thereon under Section 201(1A) of the Income Tax Act, 1961 on account of default of the assessee in not deducting the tax at source on the interest amounts under Sec. 194A and in not depositing the same in the Government account within the stipulated time period?"
2. It may be noted that the monetary limits and other conditions for filing departmental appeals (in Incometax matters) before the Appellate Tribunal, High Courts and SLP before the Supreme Court have been revised by the Board. Insofar as High Courts are concerned, it has been decided by the Board vide Circular No.21/2015 dated 10.12.2015 that no appeals shall be preferred in cases where the tax effect does not exceed the monetary limit of Rs.20.00 Lacs.
3. In view of the above Circular, this appeals do not deserve to be entertained. Consequently, the appeals are dismissed.
(K.S.JHAVERI, J.) (G.R.UDHWANI, J.) niru* Page 2 of 2 HC-NIC Page 2 of 2 Created On Fri Jun 10 01:39:45 IST 2016