Case Details

Citation(s)
2001 SLG 406 2001 SLD 406 2001 PTD 2708 (1999) 239 ITR 680
Supreme Court of India
Civil Appeal No.4856 of 2000, decision dated: 1st September, 2000. (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)
S. RAJENDRA BABU AND SHIVARAJ V. PATIL, JJ
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.

COMMISSIONER OF INCOME TAX

VS

. RAJASTHAN STATE ELECTRICITY BOARD

Law: Income Tax Act, 1961

Section: 256

Income-tax--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. THIS ORDER PASSED BY: 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…
🔒
Continue readingLogin or create an account to access the complete content.Login / Register

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492