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

2) The background facts are that State of Himachal Pradesh enacted the Himachal Pradesh Tolls Act, 1975 ( for short ‘the Act’) to provide for the levy and collection of tolls on mechanical vehicles passing over any road infrastructure in the State of Himachal Pradesh. 3) Tolls barriers have then been established on road infrastructure in certain districts under Section

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

2) The background facts are that State of Himachal Pradesh enacted the Himachal Pradesh Tolls Act, 1975 ( for short ‘the Act’) to provide for the levy and collection of tolls on mechanical vehicles passing over any road infrastructure in the State of Himachal Pradesh. 3) Tolls barriers have then been established on road infrastructure in certain districts under Section

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

2) The background facts are that State of Himachal Pradesh enacted the Himachal Pradesh Tolls Act, 1975 ( for short ‘the Act’) to provide for the levy and collection of tolls on mechanical vehicles passing over any road infrastructure in the State of Himachal Pradesh. 3) Tolls barriers have then been established on road infrastructure in certain districts under Section

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

2) The background facts are that State of Himachal Pradesh enacted the Himachal Pradesh Tolls Act, 1975 ( for short ‘the Act’) to provide for the levy and collection of tolls on mechanical vehicles passing over any road infrastructure in the State of Himachal Pradesh. 3) Tolls barriers have then been established on road infrastructure in certain districts under Section

ASSTT. EXCISE TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS)

The appeals are disposed of accordingly

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

2) The background facts are that State of Himachal Pradesh enacted the Himachal Pradesh Tolls Act, 1975 ( for short ‘the Act’) to provide for the levy and collection of tolls on mechanical vehicles passing over any road infrastructure in the State of Himachal Pradesh. 3) Tolls barriers have then been established on road infrastructure in certain districts under Section

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

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 244-A of the Act in respect of payment of interest on delayed 6 refund. To substantiate his submission, he has placed reliance upon the judgment dated 18th