COMMISSIONER OF INCOME TAX(TDS) V. CHHATTISGARH STATE BEWERAGES CORPORATION LTD.

TAXC/33/2009

AI Insights

The case involves an appeal filed under the Income Tax Act, 1961, where the appellant, represented by learned counsel, sought to advance arguments on substantial questions of law. However, it was admitted that the appellant had not obtained the necessary clearance from the Committee of Disputes (COD) before filing the appeal against the order of the Commissioner of Income Tax Department. The court, referencing several Supreme Court judgments, held that in the absence of COD clearance, the appeal could not be entertained and directed that inter-departmental disputes should not be contested in court but resolved through a mechanism involving the Chief Secretary and Secretaries of the concerned departments.

• Counselvise Citation: [2009] 140 COUNSELVISE.COM (IT) 727920 (HC-MADHYA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 02-07-2009
• Assessment Year: misc
• Other Referred Cases: Tamil Nadu Sugar Corporation Ltd. v. State of Tamil Nadu, Oil and Natural Gas Corporation v. City & Industrial Development Corporation, Maharashtra Ltd., Oil and Natural Gas Commission v. Collector of Central Excise, Chief Conservator of Forests, Government of A.P. v. Collector
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Keywords: Appeal; Income Tax; Substantial questions of law; Clearance from COD
• Section: 260-A

Judgement Text

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