Commissioner of Income Tax vs Hindustan Lever Ltd.

The following questions are proposed for admission in these appeals:

Tax Appeals Nos. 494 and 497 of 2006:

Whether, on the facts and in the circumstances of the case and in law, the Appellate Tribunal is right in deleting the penalty levied u/s 271C of the Income Tax Act being consequence of order u/s 201(1) of the Income Tax Act, 1961, at even though the penalty proceedings are separate proceedings?

Tax Appeals Nos:

(a) Whether, on the facts and circumstances of the case, the Tribunal is right in law in deleting demand raised by the Income Tax Officer (TDS), Valsad, as per order u/s 201(1) and 201(1A) read with Section 194C of the Income Tax Act, 1961?

(b) Whether, on the facts and circumstances of the case, the Tribunal is right in law in considering supply of printing and packaging materials as a contract for sale and not a service/works contract?

(c) Whether the Income Tax Appellate Tribunal is justified in dismissing the appeal of the Revenue on the issue of applicability of provision of Section 194C of the Income Tax Act on the works contract of supply of printed materials?

Learned Counsel for the appellant fairly admits that similar questions have been raised in Tax Appeals Nos. 1043 and 1044 of 2005 and this court vide order dated February 21, 2006, has dismissed the appeals.

Considering the submissions and following the aforesaid order dated February 21, 2006, in Tax Appeals Nos. 1043 and 1044 of 2005 Commissioner of Income Tax Vs. Girnar Food and Beverage P. Ltd., , we find that no substantial question of law does arise in these appeals.

Consequently, all these appeals stand dismissed.