2013 (9) TMI 1301

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....kash Kumar, Advocate For the Respondent No-1 : Mr. Harshwardhan Prasad, Sr. S.C. Mrs. Archana Sinha, Jr. S.C. For the Respondent No.2 : Mr. Nawal Kishore Singh, Advocate. Mr. Jitendra Nath Tiwari, Advocate. ORAL ORDER (PER: HONOURABLE THE CHIEF JUSTICE) This Petition under Articles 226 and 227 of the Constitution of India has been filed by an Insurer, the National Insurance Company ....

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....owards the income tax. Withholding of the said sum of Rs. 70,142/-was the root cause for complaint made by the claimant in above Claim Case No. 111 of 1998 and the order for payment of Rs. 68,992/-was made by the Tribunal.  It appears that the Tribunal below has ignored the statutory duty conferred upon the Insurer under Section 194(1) of the Income tax Act. Under the said provision, the I....