Manzoor Ahmad Walvir v. Dy. Commissioner of Income-tax - 2017-LL-0727-4

Citation	2017-LL-0727-4
Appellant Name	Manzoor Ahmad Walvir
Respondent Name	Dy. Commissioner of Income-tax
Court	HIGH COURT OF JAMMU & KASHMIR AT SRINAGAR
Relevant Act	Income-tax
Date of Order	27/07/2017
Assessment Year	2009-10
Judgment	View Judgment
Keyword Tags	rectification application • non deduction of tds
Bot Summary:	We have delivered a decision in ITA No. 03/2013 which contains the details of the proceedings in respect of the Assessee for Assessment year 2009-10. The present appeal is directed against the order dated 31.5.2013 passed by the learned Tribunal which was the subject matter of the rectification application/2013) which was allowed and the order dated 31.5.2013 was recalled. In these circumstances, in our view, the present appeal has become in fructuous. The learned counsel for the assessee/appellant, insisted that the present appeal still survives. Even if we agree with the learned counsel for the assessee/appellant, which we do not, ITA No.06/2013 Page 1 of 2 the outcome would be the same inasmuch as, the question framed in the present appeal as to whether section 40 is applicable only on the amount payable and not on the amount actually paid has already been decided by us today itself in ITA No. 3/2016 on the basis of the Supreme Court decision in the case M/s Palam Gas Service v. Commissioner of Income Tax which has settled the issue. The Supreme Court held that section 40 of the Income Tax Act, 1961 covered not only these cases where the amounts were payable but also those where it was paid. Whichever way the matter is looked at, the present appeal is liable to be dismissed.

Serial No.7 Weekly final hearing List HIGH COURT OF JAMMU AND KASHMIR AT SRINAGAR ITA No. 06/2013 Date of order: 27.07.2017 M/s Manzoor Ahmad Walvir Vs Dy. Commissioner of Income Tax Coram: Hon ble Mr. Justice Badar Durrez Ahmed, Chief Justice Hon ble Mr. Justice Ali Mohammad Magrey, Judge. Appearing counsel: For Appellant(s) : Mr.Azhar-ul-Amin, Advocte For Respondent(s) : Mr. J.A. Kawoosa, Advocate i) Whether approved for reporting in Yes/No Law journals etc.: ii) Whether approved for publication in press: Yes/No Per Badar Durrez Ahmed, CJ ( Oral) 1. We have delivered decision in ITA No. 03/2013 which contains details of proceedings in respect of Assessee for Assessment year 2009-10. 2. present appeal is directed against order dated 31.5.2013 passed by learned Tribunal which was subject matter of rectification application (Miscellaneous application No. 57(Asr)/2013) which was allowed and order dated 31.5.2013 was recalled. 3. In these circumstances, in our view, present appeal has become in fructuous. However, learned counsel for assessee/appellant, insisted that present appeal still survives. Even if we agree with learned counsel for assessee/appellant, which we do not, ITA No.06/2013 Page 1 of 2 outcome would be same inasmuch as, question framed in present appeal as to whether section 40 (a) (ia) is applicable only on amount payable and not on amount actually paid has already been decided by us today itself in ITA No. 3/2016 on basis of Supreme Court decision in case M/s Palam Gas Service v. Commissioner of Income Tax (AIR 2017 SC2502) which has settled issue. Supreme Court held that section 40 (a) (ia) of Income Tax Act, 1961 covered not only these cases where amounts were payable but also those where it was paid. Consequently, whichever way matter is looked at, present appeal is liable to be dismissed. It is ordered accordingly. (Ali Mohammad Magrey) (Badar Durrez Ahmed) Judge Chief Justice Srinagar 27.07.2017 Mujtaba Secy ITA No.06/2013 Page 2 of 2 Manzoor Ahmad Walvir v. Dy. Commissioner of Income-tax

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