Gujarat Court November 2015 Judgments
Commissioner of Income-tax (TDS) Vs. Priya Blue Industries (P.) Ltd.
Court: Gujarat
Decided on: Nov-03-2015
Harsha Devani, J. 1. In this appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") at the instance of the revenue, the order dated 14.5.2015 made by the Income Tax Appellate Tribunal, Ahmedabad Bench "D" (hereinafter referred to as "the Tribunal") in ITA No.2207/Ahd/2011 has been called in question by proposing the following questions, stated to be substantial questions of law:- "(A) Whether the Appellate Tribunal has substantially erred in law in interpreting the term Scrap as defined in clause (b) to Explanation to section 206C of the Income Tax Act by holding that the words 'waste and scrap' is a singular item and not distinct? (B) Whether the Appellate Tribunal has substantially erred in law in placing reliance upon the case of Navin Flourine Chemicals despite the fact that the Hon'ble Special Bench in the case of Bharti Auto Products had held that the words 'waste and scrap' are two different and distinct words? (C) Whether the Appellate Trib...
Tag this Judgment!Perfect Borng Pvt. Ltd. Vs. Employees Provident Fund Organization
Court: Gujarat
Decided on: Nov-02-2015
Oral Judgment: 1. Draft amendment is granted. The petitioner, by way of this petition filed under Article 226 of the Constitution of India, has approached this Court with following prayers. (A) YOUR LORDSHIPS may kindly be pleased to issue a Writ of Mandamus and / or any other appropriate Writ, direction and order to quash and set aside the impugned Order dated 04.03.2015 issued by the present respondent no.2 at Annexure-L to this petition. (B) YOUR LORDSHIPS may kindly be pleased to issue a Writ of Mandamus and/or any other appropriate Writ, direction and order to quash and set aside the Summons dated 08102012 issued by the present respondent no.2 Authority under the Act, 1952 by holding and declaring that the proceeding initiated under Section 7B of the Act, 1952 against the petitioner Company is without jurisdiction and contrary to the provisions of law. (C) Pending hearing and final disposal of this petition, YOUR LORDSHIPS may kindly be pleased to stay the further proceedings in c...
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