Madhya Pradesh High Court
The Commissioner Of Income Tax, Bhopal, ... vs Madhya Pradesh Madhya Kshetra Vidyut ... on 18 September, 2012
1
I.T.A. No.199/2012
18.09.2013
Shri Sanjay Lal, Advocate for the petitioner.
Shri Manoj Munshi, Advocate for the respondent.
Heard.
This appeal is admitted on following substantial question of law :-
i) "Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in law in setting aside the order of the CIT(A) confirming the levy of interest of Rs.8,27,82,348/- under section 201(1A) of the Act, while failing to appreciate that the deductor cannot consider the assessment status of the assessee unless and until a certificate under section 197 of the Act is granted by the Assessing Officer ?"
Notice on behalf of respondent is accepted by Shri Munshi, Advocate.
As prayed by the parties, be listed for final hearing on 24.10.2013 along with other identical matters.
(Krishn Kumar Lahoti) (Subhash Kakade)
Acting Chief Justice Judge
HS