Supreme Court of India
Commissioner Of Income-Tax vs Rajasthan State Electricity Board on 1 September, 2000
Equivalent citations: [2001]248ITR185(SC)
Bench: S. Rajendra Babu, Shivaraj V. Patil
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, 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.
3. 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".
4. The appeal is allowed accordingly.