2020 (2) TMI 573

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....77/JAB/2004 in respect of the Assessment Years 1997-98 and 1998-99 whereby both the appeals of the appellant-Revenue have been dismissed. 2. This appeal was admitted vide order dated 20.09.2006 for determination of the following substantial question of law:- "Whether COD's approval is mandatory in cases where assessee is not P.S.U. but D.D.Os who are disbursing the payments to the employees and contractors are forced to deduct tax as per provisions of Chapter XVII-B of the Act?" 3. The appellant-Revenue preferred appeals before the learned Tribunal against two separate orders both dated 26.03.2004 passed by the Commissioner of Income Tax (Appeals)-II, Jabalpur [for short "the CIT(A)"] pertaining to the assessment years 1997-9....

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....ia Limited vs. Union of India and others (2011) 3 SCC 404 has reversed its earlier judgment in ONGC's case (supra). 5. Learned counsel for the respondent could not dispute the aforesaid proposition. However, it was contended by him that the appeal was admitted in 2006 and the ONGC's case (supra) was holding the field then, therefore, no substantial question of law arises. Further, it was contended that in such circumstances, the decision of the Supreme Court in Electronics Corporation (supra), would not be applicable in the present case. 6. We have heard learned counsel for the parties and find that the present appeal deserves to be allowed. 7. Undoubtedly, the Constitution Bench of the Supreme Court in Electronics Corporation (sup....

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....-Powered Committee to amicably resolve the disputes involving the State Governments and their Instrumentalities. The idea behind the setting up of this Committee, initially, called a "High-Powered Committee" (HPC), later on called as "Committee of Secretaries" (CoS) and finally termed as "Committee on Disputes" (CoD) was to ensure that resources of the State are not frittered away in inter se litigations between entities of the State, which could be best resolved, by an empowered CoD. The machinery contemplated was only to ensure that no litigation comes to court without the parties having had an opportunity of conciliation before an in-house committee. [See SCC paras 3-4 of the order dated 7-1- 1994 in (2004) 6 SCC 437, Oil and Na....