2014 (8) TMI 1147

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....T(A). 2. Learned counsel for the assessee fairly admitted that the issue was decided against the assessee in its appeal for AY: 2007-08 to 2011-12. Copy of the order dated 04-07-2014 in appeal number ITA 1607 to 1611/Bang/2013 was also filed. 3. Assessee while deducting tax at source from salaries, had not considered the perquisite value of the residential accommodation provided by it to its employees. AO had treated the assessee, as one in default, to this extent and levid tax under section 201(1) and interest under section 201(1A). We find that similar levy on the assessee for other assessment years was a subject matter of the appeal of the assessee in ITA No.1607 to 1611/Bang/2013. Co-ordinate Bench in its order dated 04-07-2014, h....

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....Constitution and Section 14 of the 1985 Act makes it clear that no notification under section 14 (2) of the Administrative Tribunals Act could have been issued by the Central Government unless the employees of the CSIR were either appointed to public services and posts in connection with the affairs of the Union or of any State or of any local or other authority within the territory of India or under the control of the Government of India or of any corporation owned or controlled by the Government. Once such a notification has been issued in respect of CSIR, the consequence will be that an application would lie at the instance of the appellants at least before the Administrative Tribunal. No new jurisdiction was created in the Administrativ....

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....uch purpose. These corporations are commercial corporations, development corporations, social services corporations or financial corporations. Such corporations have all trappings of Government but their employees cannot be equated with employees either holding office or post in connection with the affairs of the Union or of such State. Eminent Author Seervai in his book Constitutional Law of India, 1984 Vol II pp.2578-79 has deducted the following principles with regard to the status of employees of a statutory corporation (i) a statutory corporation has a separate and independent existence and is a different entity from the Union or the State Government with its own property and its own fund and the employees of the corporation d....