ASSTT.EXCISE TAXATION COMMISSONER vs. INCOME TAX OFFICER (TDS) PALAMPUR

The appeals are disposed of accordingly

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

iii) That collection of Toll under HP Tolls Act, 1975 is not a toll plaza under section 206C (IC) of the Income Tax, 1961. (iv) The collection of toll under HP Tolls Act, 1975 has been 4 levied under Entry 59 of List-II of Seventh Schedule to the constitution of India irrespective of whether collected by the Govt. machinery

ASSTT.EXCICETAXATION COMMISSIONER NAHAN vs. THE INCOME TAX OFFICER

The appeals are disposed of accordingly

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

iii) That collection of Toll under HP Tolls Act, 1975 is not a toll plaza under section 206C (IC) of the Income Tax, 1961. (iv) The collection of toll under HP Tolls Act, 1975 has been 4 levied under Entry 59 of List-II of Seventh Schedule to the constitution of India irrespective of whether collected by the Govt. machinery

ASST.EXCISE TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS) PALAMPUR

The appeals are disposed of accordingly

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

iii) That collection of Toll under HP Tolls Act, 1975 is not a toll plaza under section 206C (IC) of the Income Tax, 1961. (iv) The collection of toll under HP Tolls Act, 1975 has been 4 levied under Entry 59 of List-II of Seventh Schedule to the constitution of India irrespective of whether collected by the Govt. machinery

ASSTT.EXCISE TAXATION COMMISSIONER vs. ASSTT.COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

iii) That collection of Toll under HP Tolls Act, 1975 is not a toll plaza under section 206C (IC) of the Income Tax, 1961. (iv) The collection of toll under HP Tolls Act, 1975 has been 4 levied under Entry 59 of List-II of Seventh Schedule to the constitution of India irrespective of whether collected by the Govt. machinery

PR. COMMISSIONER OF INCOME TAX, SHIMLA vs. MS SOLAN DISTRICT TRUCK OPERATORS TRANSPORT CO OPERATIVE SOCIETY LTD DARLAGHAT THROUGH PRESIDENT

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

iii. Whether the Hon’ble ITAT on Misc. Application filed by the Department erred in holding that the issue cannot be decided u/s 254(2) of the Act and the only remedy is to file appeal before Hon’ble High Court? 6. Learned Senior Counsel for the appellant submits that there is no provision under Section