Commissioner of Income-tax, Jabalpur v. Northern Coal Fields Limited
[Citation -2020-LL-0116-71]

Citation 2020-LL-0116-71
Appellant Name Commissioner of Income-tax, Jabalpur
Respondent Name Northern Coal Fields Limited
Court HIGH COURT OF MADHYA PRADESH
Relevant Act Income-tax
Date of Order 16/01/2020
Assessment Year 2001-02
Judgment View Judgment
Keyword Tags substantial question of law • filing of appeal • grant approval
Bot Summary: ORDER 16.01.2020 Per: Ajay Kumar Mittal, CJ In the present appeal preferred by the Revenue under Section 260-A of the Income Tax Act 1961(for short the Act), challenge is to an order dated 31.1.2006 passed by the Income Tax Appellate Tribunal,, Jabalpur Bench, Jabalpur in ITA Nos.250 and 251/JAB/2004 in respect of the Assessment Years 2001-02, whereby both the appeals filed by the appellant-Revenue were dismissed. This appeal was admitted on 20.9.2006 on the following substantial question of law for determination by this Court:- MAIT No.87/2006 Whether COD's approval is mandatory in cases where assessee is not P.S.U. but D.D.O's who are disbursing the payments to the employees and contractors and forced to deduct tax as per the provisions of Chapter XVII-B of the Act 3. The identical question involved in the present case has been answered in MAIT No.64/2006 decided today and relying upon the decision of the Supreme Court in Electronics Corporation of India Limited vs. Union of India and others 3 SCC 404 this Court has held that COD approval is not necessary for filing the appeal. Accordingly, the substantial question of law is answered in favour of the appellant-Revenue. For the same reasons as recorded in detail in MAIT No.64/2006, the order impugned in this appeal stands quashed. The matter is remanded to the learned Tribunal to re-decide the appeal on merits in accordance with law. Accordingly, the present appeal stands allowed and disposed of.


MAIT No.87/2006 (1) HIGH COURT OF MADHYA PRADESH: JABALPUR (Division Bench) MAIT No.87/2006 APPELLANT : Commissioner of Income Tax, Jabalpur Versus RESPONDENT : Northern Coal Fields Limited, Singrauli (MP) Coram: Honble Shri Justice Ajay Kumar Mittal, Chief Justice Hon ble Shri Justice Vijay Kumar Shukla, Judge Appearance: Shri Sanjay Lal, Advocate for appellant. Shri A. K. Shrivastava, Advocate and Shri Abhijeet Shrivastava, Advocate for respondent. ORDER (Oral) [16.01.2020] Per: Ajay Kumar Mittal, CJ In present appeal preferred by Revenue under Section 260-A of Income Tax Act 1961(for short Act), challenge is to order dated 31.1.2006 passed by Income Tax Appellate Tribunal, (for short Tribunal), Jabalpur Bench, Jabalpur in ITA Nos.250 and 251/JAB/2004 (wrongly mentioned in appeal memo as ITA Nos.175 and 177/JAB/2004) in respect of Assessment Years 2001-02, whereby both appeals filed by appellant-Revenue were dismissed. 2. This appeal was admitted on 20.9.2006 on following substantial question of law for determination by this Court:- MAIT No.87/2006 (2) Whether COD's approval is mandatory in cases where assessee is not P.S.U. but D.D.O's who are disbursing payments to employees and contractors and forced to deduct tax as per provisions of Chapter XVII-B of Act ? 3. identical question involved in present case has been answered in MAIT No.64/2006 decided today and relying upon decision of Supreme Court in Electronics Corporation of India Limited vs. Union of India and others (2011) 3 SCC 404 this Court has held that COD approval is not necessary for filing appeal. Accordingly, substantial question of law is answered in favour of appellant-Revenue. 4. For same reasons as recorded in detail in MAIT No.64/2006, order impugned in this appeal stands quashed. matter is remanded to learned Tribunal to re-decide appeal on merits in accordance with law. 5. Accordingly, present appeal stands allowed and disposed of. (Ajay Kumar Mittal) (Vijay Kumar Shukla) Chief Justice Judge Anchal Digitally signed by ANCHAL KHARE Date: 2020.02.01 12:53:03 +05'30' Commissioner of Income-tax, Jabalpur v. Northern Coal Fields Limited
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