The Commissioner Of Income Tax (Tds)-1 v. M/S. Avenue Supermarts Pvt. Ltd

Uday S. Jagtap 322-16-ITXA-16-C=.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 322 OF 2016 WITH INCOME TAX APPEAL NO. 324 OF 2016 WITH INCOME TAX APPEAL NO. 514 OF 2016 The Commissioner of Income Tax(TDS)-1 .. Appellant v/s.

M/s. Avenue Supermarts Pvt. Ltd.

..Respondent Mr. A.R. Malhotra a/w Mr. N.A. Kazi for the appellant Mr. Pankaj Toprani I/b PRH Juris Consults for the respondent CORAM : M.S. SANKLECHA & SANDEEP K. SHINDE, J.J.

DATED : 14th AUGUST, 2018.

P.C.

1.

Not on board. Mentioned Income Tax Appeal No. 514 of 2014. 2.

The Income Tax Appeal No. 514 of 2014 to be taken up along with other two appeals which are on board today, arising from the common impugned order dated 9th April, 2015 of the Income Tax Appellate Tribunal.

3.

All the three appeals by the Revenue challenging the common Digitally signed by Uday Shivaji Jagtap Date:

2018.08.16 17:09:12 +0530 Uday Shivaji Jagtap

Uday S. Jagtap 322-16-ITXA-16-C=.doc impugned order dated 9th April, 2015 passed by the Income Tax Appellate Tribunal relating to Assessment Years 2008-09, 2009-10 and 2010-11. The issue arising in all these appeals is with regard to the applicability of the TDS provision under Section 194-I of the Act in respect of the payment made of premium for acquisition of long term lease.

4.

Mr. Malhotra, learned Counsel appearing for the Revenue states that in view of the CBDT Circular No.35 of 2016 dated 13th October, 2016, he has been instructed to withdraw all the three appeals. 5.

In the above view, all the three appeals are dismissed as withdrawn. Refund of Court fees as per Rules. (SANDEEP K. SHINDE J.) (M.S. SANKLECHA, J.)