Sunil Kumar and others others v. Union of India through Commissioner of Income-tax (II),Lucknow and others - 2017-LL-0403-76

Citation	2017-LL-0403-76
Appellant Name	Sunil Kumar and others others
Respondent Name	Union of India through Commissioner of Income-tax (II),Lucknow and others
Court	HIGH COURT OF ALLAHABAD AT LUCKNOW
Relevant Act	Income-tax
Date of Order	03/04/2017
Judgment	View Judgment
Keyword Tags	tax at source • tax collected at source
Bot Summary:	Heard learned counsels for parties and perused the record. This writ petition under Article 226 of Constitution is directed against the deduction of tax under Section 206-C of Income Tax Act, 1961. Counsels for parties, at the outset, stated that dispute raised in this writ petition is squarely covered by this Court's judgment dated 09.05.2013 passed in Writ Petition No. 3417 of 2002 and other connected petitions, operative part whereof reads as under: In the instant case, all the petitioners, who are Retail Vendors, were granted license under U.P. Excise Act, 1910 at the relevant time and since the Maximum Retail Price was fixed by the Excise Commissioner in exercise of powers conferred on him under Section 41 of the U.P. Excise Act, 1910, petitioners are excluded from the provisions of Section 206-C in view of the Explanation as petitioners cannot be termed as 'buyer'. The aforesaid case laws are squarely covered in the case of the petitioners. For the reasons and legal position as stated here-in-above, the demands created by the Assessing Authority against the distillery by assuming that they had committed default in not making deduction at source in terms of Section 206-C from the petitioners cannot be sustained and further the distillery who has been arrayed as one of the opposite parties in all the three writ petitions are restrained from deducting any tax at source in view of the provisions of Income Tax Act. With these observations, all the writ petitions are disposed of finally. For the reasons stated in the judgement dated 09.05.2013 passed in Sankatha Shukla and others Vs. Union of India and others, and in the same terms, this writ petition is also disposed of.

Court No. - 3 Case :- MISC. BENCH No. - 3416 of 2002 Petitioner :- Sunil Kumar and others others Respondent :- Union of India through Commissioner of Income Tax (II),Lucknow and others Counsel for Petitioner :- Sudeep Kumar,A.K. Pandey Counsel for Respondent :- Manish Mishra,Alok Mathur,Ghanshyam Chaudhary,Mr. Sidharth Dhaon,Siddharth Dhaon Hon'ble Sudhir Agarwal,J. Hon'ble Virendra Kumar-II,J. 1. Heard learned counsels for parties and perused record. 2. This writ petition under Article 226 of Constitution is directed against deduction of tax under Section 206-C of Income Tax Act, 1961 (hereinafter referred to as "Act, 1961"). Counsels for parties, at outset, stated that dispute raised in this writ petition is squarely covered by this Court's judgment dated 09.05.2013 passed in Writ Petition No. 3417 (MB) of 2002 (Sankatha Shukla and others Vs. Union of India and others) and other connected petitions, operative part whereof reads as under: "In instant case, all petitioners, who are Retail Vendors, were granted license under U.P. Excise Act, 1910 at relevant time and since Maximum Retail Price was fixed by Excise Commissioner in exercise of powers conferred on him under Section 41 (e) (iii) of U.P. Excise Act, 1910, petitioners are excluded from provisions of Section 206-C in view of Explanation (a) (iii) as petitioners cannot be termed as 'buyer'. Therefore, aforesaid case laws are squarely covered in case of petitioners. For reasons and legal position as stated here-in-above, demands created by Assessing Authority against distillery by assuming that they had committed default in not making deduction at source in terms of Section 206-C from petitioners cannot be sustained and further distillery who has been arrayed as one of opposite parties in all three writ petitions are restrained from deducting any tax at source in view of provisions of Income Tax Act. With these observations, all writ petitions are disposed of finally." 3. For reasons stated in judgement dated 09.05.2013 passed in Sankatha Shukla and others Vs. Union of India and others (supra), and in same terms, this writ petition is also disposed of. Order Date :- 3.4.2017 PS Sunil Kumar and others others v. Union of India through Commissioner of Income-tax (II),Lucknow and other

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