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

TAXC/32/2009

AI Insights

The case involves the Commissioner of Income Tax (TDS) as the appellant and the State Beverages Corporation Ltd as the respondent. The dispute centered on the payment of excise duty by the licensee on the purchase of Indian Made Foreign Liquor (IMFL) on behalf of the corporation, which was not recorded in the corporation's books. The appellant challenged the order of the Income Tax Appellate Tribunal, Bilaspur Bench, which had allowed the respondent's appeal. The High Court of Chhattisgarh, however, did not entertain the appeal due to the lack of necessary clearance from the Committee on Disputes (COD), a prerequisite for proceeding with the appeal under the directives of the Supreme Court.

• Counselvise Citation: [2009] 140 COUNSELVISE.COM (IT) 698149 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 15-06-2009
• Assessment Year: misc
• Other Referred Cases: Reliance vs. Tamil Nadu Sugar Corporation Ltd, Carmen/afaro of Forests vs. Collector, 2003
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Assessee Lawyers: S RAO
• Keywords: Committee on Disputes; Default; Income Tax; TDS; Document on Record; Clearance Certificate
• Section: 260-A

Judgement Text

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