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

13) Though, learned counsel for the Excise & Taxation Department of the State of Himachal Pradesh, which is the appellant herein contended that Section 206 C(1-C) of the Income Tax Act is not attracted since the collection of toll under the Himachal Pradesh Tolls Act, 1975 is not in force at a Toll Plaza, but said contention

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

13) Though, learned counsel for the Excise & Taxation Department of the State of Himachal Pradesh, which is the appellant herein contended that Section 206 C(1-C) of the Income Tax Act is not attracted since the collection of toll under the Himachal Pradesh Tolls Act, 1975 is not in force at a Toll Plaza, but said contention

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

13) Though, learned counsel for the Excise & Taxation Department of the State of Himachal Pradesh, which is the appellant herein contended that Section 206 C(1-C) of the Income Tax Act is not attracted since the collection of toll under the Himachal Pradesh Tolls Act, 1975 is not in force at a Toll Plaza, but said contention

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

13) Though, learned counsel for the Excise & Taxation Department of the State of Himachal Pradesh, which is the appellant herein contended that Section 206 C(1-C) of the Income Tax Act is not attracted since the collection of toll under the Himachal Pradesh Tolls Act, 1975 is not in force at a Toll Plaza, but said contention

PR. COMMISSIONER OF INCOME TAX SHIMLA vs. M/S AMBUJA DARLA KASHLOG MANGOO

Bench: HONOURABLE THE CHIEF JUSTICE L. NARAYANA SWAMY,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

2) of the Act and the only remedy is to file appeal before the 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 refund. To substantiate his submission, he has placed reliance upon the judgment dated 18th

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