Gujarat High Court
Oil And Natural Gas Corporation Ltd vs Assistant Commissioner Of Income ... on 28 April, 2016
Author: Harsha Devani
Bench: Harsha Devani, G.R.Udhwani
O/TAXAP/368/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 368 of 2016
With
TAX APPEAL NO. 369 of 2016
TO
TAX APPEAL NO. 371 of 2016
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OIL AND NATURAL GAS CORPORATION LTD....Appellant(s)
Versus
ASSISTANT COMMISSIONER OF INCOME TAX(TDS)....Opponent(s)
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Appearance:
MR AKSHAT KHARE, ADVOCATE for the Appellant(s) No. 1
MRS SUMAN KHARE, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
Date : 28/04/2016
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. Venkataraman, learned senior advocate with Mr. Akshat Khare, learned advocate, for the appellant in each of the appeals, has drawn the attention of this court to Circular No. 84 of 1987 dated 5.12.1987 as well as Circular No. 19 of 2012 dated 5.3.2012 to point out that, in fact, uniforms have been prescribed for the employees of Oil and Natural Gas Corporation Limited. It was pointed out that the said factual aspect has not been brought to the notice of the Income-tax Appellate Tribunal and hence the matters are required to be Page 1 of 2 HC-NIC Page 1 of 2 Created On Sat Apr 30 02:25:33 IST 2016 O/TAXAP/368/2016 ORDER remitted to the Tribunal for the purpose of considering the relevant circulars applicable to the relevant assessment years. It was submitted that similar issues are also pending before the Income-tax Appellate Tribunal for the same assessee.
2. Having regard to the submissions advanced by the learned counsel for the appellant, issue notice for final disposal returnable on 29.6.2016.
(HARSHA DEVANI, J.) (G.R.UDHWANI, J.) (pkn) Page 2 of 2 HC-NIC Page 2 of 2 Created On Sat Apr 30 02:25:33 IST 2016