Gujarat High Court
Commissioner Of Income Tax (Tds) vs Gujarat Urja Vikas Nigam Limited on 23 April, 2015
Author: M.R. Shah
Bench: M.R. Shah, S.H.Vora
O/OJCA/358/2015 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
CIVIL APPLICATION (OJ) NO. 358 of 2015
In
TAX APPEAL NO. 539 of 2013
TO
CIVIL APPLICATION (OJ) NO. 364 of 2015
In
TAX APPEAL NO. 545 of 2013
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COMMISSIONER OF INCOME TAX (TDS)....Applicant(s)
Versus
GUJARAT URJA VIKAS NIGAM LIMITED....Respondent(s)
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Appearance:
MRS MAUNA M BHATT, ADVOCATE for the Applicant(s) No. 1
MR MANISH J SHAH, ADVOCATE for the Respondent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE S.H.VORA
Date : 23/04/2015
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
1. All these applications have been preferred by the applicant-original appellant-revenue to stay during pendency and final disposal of the main Tax Appeals further implementation and operation of the common judgment and order passed by the learned Income Tax Appellate Tribunal in respective ITA Nos.3381/Ahd/2009 to 3383/Ahd/2009 & 141/Ahd/2010 to 144/Ahd/2010.
2. It is required to be noted that as such by the impugned judgment and order, the learned Tribunal has held that the transmission and wheeling charges paid to GETCO, Power Grid Corporation for transmission of electricity were not liable to TDS under Section 194C or 194J of the Income Tax Page 1 of 2 O/OJCA/358/2015 ORDER Act. It is the case on behalf of the applicant that if the impugned common judgment and order passed by the learned Tribunal is not stayed, in that case, the assessee would continue not to deduct the TDS on the transmission and wheeling charges paid to GETCO, Power Grid Corporation and, therefore, there shall be revenue loss. The aforesaid has no substance. There is no likelihood of revenue loss as contended on behalf of the applicant. Even if it is held that the assessee is liable to pay the TDS on transmission and wheeling charges paid to GETCO, Power Grid Corporation the same shall be for and on behalf of the deductee i.e. GETCO, Power Grid Corporation and, therefore, if TDS is not deducted, in that case, on the amount received by GETCO, Power Grid Corporation for transmission and wheeling charges from the assessee, they are liable to pay the tax in accordance with law. Granting the stay as prayed for at this stage would tantamount to allowing the Tax Appeals without deciding the same finally. Under the circumstances, without prejudice to the rights and contentions of the respective parties in the main Tax Appeals, the present applications for interim relief are hereby dismissed. However, in the facts and circumstances of the case, on submitting the paper book within the period of four weeks from today, Registry is directed to notify the main Tax Appeal Nos.539/2013 to 545/2013 for final hearing in the week commencing from 15/06/2015.
3. With this, the present applications are disposed of.
(M.R. SHAH, J.) (S.H.VORA, J.) Siji Page 2 of 2