9911796707
TMI Blog2002 (4) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... e sake of convenience. The grounds of appeal raised by assessee, District Excise Officer, Muzaffarnagar, with regard to the assessment year 1989-90 are as under : "1. That on the facts and circumstances of the case, the learned Commissioner of Income-tax (Appeals) erred in not following the order of the Income-tax Appellate Tribunal dated August 1, 2001, in I. T. A. No. 3226/Delhi of 1996 for the financial year 1993-94 in the case of the appellant and in the I.T.A. Nos. 376, 377, 378 and 379/Delhi of 1997 in the case of District Excise Officer, Dehradun, wherein it is held that the provisions of section 206C are not applicable to the present case. 2. That on the facts and circumstances of the case, the learned Commissioner of Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugust 1, 2001, in Income-tax Appeal No. 3226/Delhi of 1996 for the financial year 1993-94 in the case of the appellant and in I. T. A. Nos. 376, 377, 378 and 379/Delhi of 1997 in the case of District Excise Officer, Dehradun, wherein it is held that the provisions of section 206C are not applicable to the present case. 2. That on the facts and circumstances of the case, the learned Commissioner of Income-tax (Appeals) has committed contempt of the order of the Tribunal dated August 1, 2001, which was binding on her. 3. That on the facts and circumstances of the case, the learned Commissioner of Income-tax (Appeals) erred even on merits in confirming the orders of the Income-tax Officer (TDS), Saharanpur, for the assessment years 1994-95, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the case of Suresh Chander and others, a copy placed at pages 74 to 84 of the paper book to contend that the nirgam mulya or basic licence fee was the same thing as "issue price" which the High Court has held was the consideration for the grant of privilege to sell liquor drawn or undrawn. Placing reliance on the decision of the apex court in the case of Union of India v. Om Prakash S. S. and Co. [2001] 248 ITR 105, learned counsel contended that the payment of licence fee did not entitle the licensee to purchase goods and hence fell beyond the purview of the provisions of section 206C. It was asserted that since the assessment year 1994-95 was already adjudicated upon by the Tribunal, the other assessment years should follow the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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