: 1 : IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.818 OF 2007 TAX APPEAL NO.818 OF 2007 TAX APPEAL NO.818 OF 2007 The Commissioner of Income-tax - I, . Kolhapur ...Appellant V/s. Doodhganga Vedganga Sahakari Sakhar . Karkhana Ltd., Kolhapur ...Respondent Mrs.P.P. Bhosale, Advocate, for the Appellant. Mr.S.N. Inamdar, Advocate, for the Respondent. CORAM CORAM CORAM : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & A.V. A.V. A.V. NIRGUDE, JJ. NIRGUDE, JJ. NIRGUDE, JJ. DATE DATE DATE : 10TH JULY, 2008. : 10TH JULY, 2008. : 10TH JULY, 2008. P.C. P.C. P.C. : : : . Heard the learned Counsel for the Appellant and the learned Counsel for the Respondent. 2. We have perused the Judgment of the Tribunal dated 13th January, 2006. In the above, the Appellant is seeking to raise the following three substantial questions of law :- (a). Whether on the facts and in the circumstances of the case, the Tribunal was justified in relying on the findings of CIT (A) who held that the assessee was not liable to deduct tax from the payments made to the : 2 : contractors to the extent of Rs.5,40,33,969/- even though the payments are covered under the provisions of section 194 C? (b). Whether on the facts and in the circumstances of the case, the ITAT was legally justified on overlooking the provisions of section 201(1) and 201(1A), which are both compensatory and mandatory in nature? (c). Whether on the facts and in the circumstances of the case, the ITAT was legally justified in holding that provisions of section 201(1) and 201(1A) are dependent upon ultimate tax liability of the deductee even when at the time of making payment it was not possible for assessee to know the tax liability of the payee? 3. After perusal of the Judgment, we find that the above questions of law do not at all arise out of the aforesaid Judgment. In view therefore, the Appeal is totally devoid of merits and the same stands dismissed. : 3 : [A.V. [A.V. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]