2015 (5) TMI 1121 - AT - Income Tax

Disallowance u/s 40(a)(ia) - payments without making TDS - Held that - The revenue has filed an appeal before the Hon ble Gujarat High Court against the order dated 8-11-2013 passed in 2013 (11) TMI 582 - ITAT AHMEDABAD . The instant miscellaneous applications are arising out of the very same order of the Tribunal. We further find that the Hon ble High Court has already passed an order on 3 March 2015 in tax appeals numbers 2015 (3) TMI 809 - GUJARAT HIGH COURT in respect of the appeals so filed by the revenue. Thus the order of the tribunal has already merged with the order of the Hon ble High Court. As on date operative order is of the Hon ble High Court and not of the Tribunal therefore the Miscellaneous Applications have become infructous and accordingly the same are dismissed.

Summary

The Appellate Tribunal ITAT AHMEDABAD dismissed Misc. Applications No.101 & 102/Ahd/2014 filed by the Revenue as the order of the tribunal had merged with the order of the Hon'ble High Court. The High Court's order was considered operative, making the Miscellaneous Applications infructuous. The decision was pronounced on 13th May 2015 at Ahmedabad.