2001 PLP 2708 (PTD)
COMMISSIONER OF INCOME-TAX Versus RAJASTHAN STATE ELECTRICITY BOARD
| Citation | 2001 PLP 2708 (PTD) |
| Forum / Court | 248 I T R 185 |
| Bench Members | S. Rajendra Babu and Shivaraj V. Patil, JJ |
| Parties | COMMISSIONER OF INCOME-TAX Versus RAJASTHAN STATE ELECTRICITY BOARD |
| Primary Law | Income-tax |
Q1: What are the key laws and sections cited in 2001 PLP 2708 (PTD)?
This judgment primarily cites: Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2001 PLP 2708 (PTD)?
The case was heard and decided by the 248 I T R 185 bench comprising: S. Rajendra Babu and Shivaraj V. Patil, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2001 PLP 2708 (PTD) (COMMISSIONER OF INCOME-TAX Versus RAJASTHAN STATE ELECTRICITY BOARD). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- S.K. Dwivedi, Ms. Laxmi Iyengar and Ms. Sushma Suri, Advocates for Appellant.
- B. Sen, Senior Advocate (Sushil Kumar Jain, Advocate with him) for Respondent.
Headnotes / Summary
(Appeal by special leave from the judgment and order, dated September 16, 1996, of the Rajasthan High Court in D.B.I.T.R. No.4 of 1996).
Deposit of tax deducted at source with interest
Tribunal whether justified in cancelling direction by ITO for such deposit
Indian Income Tax Act, 1961, S.256. Held, that the question whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in cancelling the direction issued by the Income-tax Officer (TDS) for deposit of amount of TDS at Rs.37,36,775 with interest thereon at Rs.1,48,465, thus, totalling to Rs.38,85,240 was a question of law.
Judgment & Decree
‑‑‑‑Reference‑‑‑Deduction of tax at source‑‑‑Deposit of tax deducted at source with interest‑‑‑Tribunal whether justified in cancelling direction by ITO for such deposit‑‑‑Question of law‑‑‑Indian Income Tax Act, 1961, S.256. Held, that the question whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in cancelling the direction issued by the Income‑tax Officer (TDS) for deposit of amount of TDS at Rs.37,36,775 with interest thereon at Rs.1,48,465, thus, totalling to Rs.38,85,240 was a question of law. S.K. Dwivedi, Ms. Laxmi Iyengar and Ms. Sushma Suri, Advocates for Appellant. B. Sen, Senior Advocate (Sushil Kumar Jain, Advocate with him) for Respondent. Leave granted. A question of law was sought to be referred to the High Court as provided under section 256 of the Income Tax Act, 1961, on an application thereto made before the Tribunal. The Tribunal declined to refer the said question on the ground that in the facts and circumstances, the question of law would not arise at all. An application has made before the High Court for calling for a reference under section 256(2) of the Income Tax Act. The same having been rejected, this appeal is filed. Having looked into the facts and circumstances of the case we think that a question of law does arise. The Tribunal is directed to make a statement and refer the following question of law to the High Court for consideration: "Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in cancelling the direction issued by the Income‑tax Officer (TDS) for deposit of amount of TDS at Rs.37,36,775 with interest thereon at Rs.1,48,465, thus, totalling to Rs.38,85,240?" The appeal is allowed accordingly. M.B.A./946/FC Appeal allowed.