Gujarat High Court
Commissioner Of Income Tax(Tds) vs M/S Amit Corporation - Opponent(S) on 11 June, 2012
Author: V. M. Sahai
Bench: V. M. Sahai
TAXAP/81/2011 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 81 of 2011
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COMMISSIONER OF INCOME TAX(TDS) - Appellant(s)
Versus
M/S AMIT CORPORATION - Opponent(s)
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Appearance :
MRS MAUNA M BHATT for the Appellant.
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CORAM : HONOURABLE MR.JUSTICE V. M. SAHAI
and
HONOURABLE MR.JUSTICE N.V. ANJARIA
Date : 11/06/2012
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Ms.Mauna M.Bhatt, learned counsel appearing for the appellant.
2. Admit. We formulate the substantial question of law as under:
Whether the Appellate Tribunal is right in law and on facts in deleting the order passed under section 201(1) read with section 194C of the I.T.Act of Rs. 21,09,572/- and interest charged under section 201(1A) of Rs.11,65,542/- of the IT Act for A.Y.2003-2004 by the Assessing Officer. Though there was a contract for transport between assessee company and contractee and it was not a contract for hiring or renting of equipment ?
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TAXAP/81/2011 2/2 ORDER
2. Issue notice to the assessee. Paper book be filed within three months.
(V.M.SAHAI,J) (N.V.ANJARIA,J) ***vcdarji HC-NIC Page 2 of 2 Created On Wed Jun 29 02:28:44 IST 2016