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| The Tax Publishers2020 TaxPub(DT) 4838 (Mad-HC) INCOME TAX ACT, 1961
Section 260A Section 201(1)
Where revenue assailed order of Tribunal before High Court, on issue involving disallowance made on account of assessee paying royalty amount without deducting tax at source, considering fact that grounds raised before High Court, was raised by revenue before Tribunal by way of Miscellaneous Petitions and same were pending, appeal of revenue was closed, and substantial questions of law were left open.
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Appeal (High Court) - Maintainability - Grounds raised before High Court, were also raised by revenue before Tribunal by way of Miscellaneous Petitions and same were pending -
Revenue challenged order of Tribunal holding that no disallowance could be made on account of the assessee paying royalty amount without deducting tax at source. Case of revenue was that Tribunal erred in holding that proviso (i) to (iii) of section 201(1) and the requirement of furnishing of certificate in Form 26A are independent, and both are to be satisfied for an assessee to be treated as an assessee not in default in terms of the provisions of section 201(1). Held: It was found that grounds raised before High Court, were raised by revenue before Tribunal by way of Miscellaneous Petitions and same were pending. Therefore, revenue sought to canvass the case first before Tribunal and in the event, they were unsuccessful, they would approach High Court. Tax Case appeals were closed, and substantial questions of law were left open.
REFERRED : Dy. CIT v. Enrica Enterprises Pvt. Ltd. [ITA Nos.1805 And 1806/Chny/2018, dt. 9-1-2019]
FAVOUR : Partly in assessee's favour.
A.Y. : 2014-15 & 2015-16
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