Co-terminus appellate powers require full verification before deleting TDS disallowances for alleged non-deduction of tax on freight-forwarding paymen...
The HC dismissed the batch of revision petitions and upheld the trial court's order under Section 148 of the NI Act requiring deposit, holding that such a direction may be mandatory and, if non-compliance would foreclose an appellant's right of appeal, it terminates proceedings and thereby may be challenged by revision before the HC. The court held that the applicability of Sections 397(2) CrPC and 438(2) BNSS does not bar such challenge. The HC applied a prima facie standard of scrutiny to the deposit direction, finding the trial court recorded rival contentions and legal reasoning; further factual re-appreciation was precluded, and no illegality was shown.
The HC dismissed the batch of revision petitions and upheld the trial court's order under Section 148 of the NI Act requiring deposit, holding that such a direction may be mandatory and, if non-compliance would foreclose an appellant's right of appeal, it terminates proceedings and thereby may be challenged by revision before the HC. The court held that the applicability of Sections 397(2) CrPC and 438(2) BNSS does not bar such challenge. The HC applied a prima facie standard of scrutiny to the deposit direction, finding the trial court recorded rival contentions and legal reasoning; further factual re-appreciation was precluded, and no illegality was shown.
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