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Gujarat High Court

Commissioner Of Income Tax (Tds) vs Indian Farmers Fertilizer ... on 4 April, 2016

Author: Harsha Devani

Bench: Harsha Devani, G.R.Udhwani

                  O/TAXAP/294/2016                                              ORDER




                   IN THE HIGH COURT OF GUJARAT AT AHMEDABAD




                                 TAX APPEAL NO. 294 of 2016



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                   COMMISSIONER OF INCOME TAX (TDS)....Appellant(s)
                                      Versus
              INDIAN FARMERS FERTILIZER CO-OPERATIVE LTD....Opponent(s)

         ==========================================================
         Appearance:

         MRS MAUNA M BHATT, SENIOR STANDING COUNSEL for the Appellant(s)
         No. 1

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          CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
                 and
                 HONOURABLE MR.JUSTICE G.R.UDHWANI

                                      Date : 04/04/2016


                                       ORAL ORDER

(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)

1. Heard Ms. Mauna Bhatt, learned Senior Standing Counsel, for the appellant.

2. Admit.

3. The following substantial question of law arises for consideration:

HC-NIC Page 1 of 2 Created On Wed Apr 06 02:05:12 IST 2016 O/TAXAP/294/2016 ORDER "Whether the Income-tax Appellate Tribunal was justified in deleting the demand raised under sections 201(1) and 201(1A) of the Income-tax Act, 1961 on the ground that the income in the hands of the payee was not taxable?"

(HARSHA DEVANI, J.) (G.R.UDHWANI, J.) (pkn) Page 2 of 2 HC-NIC Page 2 of 2 Created On Wed Apr 06 02:05:12 IST 2016