C.I.T. Jaipur Vs. Rajasthan State Electricity Board
EmailAppeal: Civil Appeal No. 4856/2000
(Arising out of SLP (C) No. 6837/97)
(Arising out of SLP (C) No. 6837/97)
Petitioner: C.I.T. Jaipur
Respondent: Rajasthan State Electricity Board
Apeal: Civil Appeal No. 4856/2000
(Arising out of SLP (C) No. 6837/97)
(Arising out of SLP (C) No. 6837/97)
Judges: S. RAJENDRA BABU & SHIVARAJ V. PATIL, JJ.
Date of Judgment: Sep 01, 2000
Head Note:
INCOME TAX
Income Tax Act, 1961
Section 256(2) – Reference – Tribunal refusing to make reference as no question of law arising – Supreme Court finding the ques-tion of law having arisen – Direction by ITO to deposit TDS with interest. Held that question be referred to High Court. (Para 3)
JUDGEMENT:
ORDER
1. Leave granted.
2. A question of law was sought to be referred to the High Court as provided under Section 256 of the Income Tax Act on an appli-cation 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 was made before the High Court calling for a refer-ence under Section 256(2) of the Income Tax Act. The same having been rejected, this appeal is filed.
3. Having looked into the facts and circumstances of the case, we think that a question of law does arise. The Tribunal is direct-ed 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 justified in cancelling the direction issued by the ITO (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/-“.
4. The appeal is allowed accordingly.
1. Leave granted.
2. A question of law was sought to be referred to the High Court as provided under Section 256 of the Income Tax Act on an appli-cation 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 was made before the High Court calling for a refer-ence under Section 256(2) of the Income Tax Act. The same having been rejected, this appeal is filed.
3. Having looked into the facts and circumstances of the case, we think that a question of law does arise. The Tribunal is direct-ed 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 justified in cancelling the direction issued by the ITO (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/-“.
4. The appeal is allowed accordingly.
