S.C : 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 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

Supreme Court Of India

CIT vs. Rajasthan State Electricity Board

Section 256(2)

S. Rajendra Babu & Shivaraj V. Patil, JJ.

Civil Appeal No. 4856 of 2000

1st September, 2000

Counsel Appeared

S.K. Dwivedi with Ms. Laxmi Iyengar & Ms. Sushma Suri, for the Appellant : B. Sen with Sushil Kumar Jain, for the Respondent

ORDER

BY THE COURT :

Leave granted. A question of law was sought to be referred to the High Court as provided under s. 256 of the IT Act, 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 was made before the High Court for calling for a reference under s. 256(2) of the IT 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 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”. The appeal is allowed accordingly.

[Citation : 248 ITR 185]

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