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 ITA No.61 of 2009 Asstt. Excise & Taxation Commissioner, Bilaspur, H.P. .… Appellant. Versus Income Tax Officer (TDS), Palampur, Camp at Shimla …. Respondent. ITA No.36 of 2010 Asstt. Excise & Taxation Commissioner, Sirmour, District Sirmour, H.P. .… Appellant. Versus Income Tax Officer (TDS), Nahan, District Sirmour,H.P. …. Respondent. ITA No.44 of 2010 The Asstt. Excise & Taxation Commissioner Kangra at Dharamshala, H.P. .… Appellant. Versus

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 ITA No.61 of 2009 Asstt. Excise & Taxation Commissioner, Bilaspur, H.P. .… Appellant. Versus Income Tax Officer (TDS), Palampur, Camp at Shimla …. Respondent. ITA No.36 of 2010 Asstt. Excise & Taxation Commissioner, Sirmour, District Sirmour, H.P. .… Appellant. Versus Income Tax Officer (TDS), Nahan, District Sirmour,H.P. …. Respondent. ITA No.44 of 2010 The Asstt. Excise & Taxation Commissioner Kangra at Dharamshala, H.P. .… Appellant. Versus

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 ITA No.61 of 2009 Asstt. Excise & Taxation Commissioner, Bilaspur, H.P. .… Appellant. Versus Income Tax Officer (TDS), Palampur, Camp at Shimla …. Respondent. ITA No.36 of 2010 Asstt. Excise & Taxation Commissioner, Sirmour, District Sirmour, H.P. .… Appellant. Versus Income Tax Officer (TDS), Nahan, District Sirmour,H.P. …. Respondent. ITA No.44 of 2010 The Asstt. Excise & Taxation Commissioner Kangra at Dharamshala, H.P. .… Appellant. Versus

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 ITA No.61 of 2009 Asstt. Excise & Taxation Commissioner, Bilaspur, H.P. .… Appellant. Versus Income Tax Officer (TDS), Palampur, Camp at Shimla …. Respondent. ITA No.36 of 2010 Asstt. Excise & Taxation Commissioner, Sirmour, District Sirmour, H.P. .… Appellant. Versus Income Tax Officer (TDS), Nahan, District Sirmour,H.P. …. Respondent. ITA No.44 of 2010 The Asstt. Excise & Taxation Commissioner Kangra at Dharamshala, H.P. .… Appellant. Versus

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

TDS were issued in favour of the assessee. However, interest under Section 244-A of the Act was 1 Whether the reporters of Local Papers may be allowed to see the judgment? - 2 - not paid in respect of some of the refunds, while in the case of some other refunds, interest was paid for a shorter period than what

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

TDS were issued in favour of the assessee. However, interest under Section 244-A of the Act was not paid in respect of some of the refunds, while in the case of some other refunds, interest was paid for a shorter period than what was claimed by the assessee. It is averred in the appeal that the interest was refused