2018 (4) TMI 1808 - SCH - Income Tax

Supreme Court Orders July 2018 Listing for Efficient Case Management

Commissioner Of Income Tax Versus M/s. Tide Water Marine Intl. Inc.

The Supreme Court directed the matters to be listed in July 2018 as requested by the senior counsel, focusing on efficient case management and ... TDS u/s 195 - Failure to deduct tax at source - assessee, a non-resident foreign company - another non-resident foreign company has engaged the assessee in the business of exploration/production of mineral oils, which did not deduct tax at source u/s 195 on payment to assessee - it as the duty of the non-resident foreign company to deduct the tax at source – assessee is not liable to pay interest u/s 234B for default on part of that foreign company (employer) in deducting TDS - HELD THAT:- At the request of Mr. K.Radhakrishnan, learned Senior counsel, list these matters in July,2018. Issues: Listing of multiple counsels, scheduling of mattersIn the judgment delivered by Mr. R.K. Agrawal and Mr. Abhay Manohar Sapre, JJ., the main issue involved was the listing of matters at the request of Mr. K.Radhakrishnan, learned Senior counsel, to be heard in July 2018. The judgment did not delve into the substantive legal issues of the case but focused on the procedural aspect of scheduling the matters. The Supreme Court, in this instance, was concerned with accommodating the request made by the counsel regarding the timeline for hearing the cases. The order was concise, directing the matters to be listed in July 2018 as per the request of the senior counsel. The judgment did not provide any further details regarding the nature of the cases or the specific reasons for the requested timeline. The court's decision was limited to the scheduling aspect, demonstrating the importance of efficient case management and accommodating the preferences of the legal representatives involved.