The court held that the Circle Tax Officer lacked jurisdiction to review the First Appellate Authority's refund order regarding TDS payments. It directed the CTO/DCCT to comply with the appeal order within six weeks.
Direction to the CTO/DCCT to comply with the Appellate order within six weeks from the date of the order.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.(C) No.5661 of 2016
04. 19.08.2016 Heard Mr. S.K. Mishra, learned counsel for the petitio
ner and Mr. R.P. Kar, learned Standing Counsel for the Revenue.
Challenge in the present writ application has been made to an order of
refund dated 24.04.2015 under Annexure-3 where, in spite of the direction by the First Appell
ate Authority to return a sum of Rs.60,03,356/-, the C.T.O. only refunded Rs.46,71,420/- purpo
rtedly on the ground that there was non-confirmation of TDS payments and non-submission of ori
ginal TDS certificates for the balance amount. Admittedly, no challenge to the said order has
been made.
After hearing learned counsel for the respective parties, we are of th
e considered view that the C.T.O. had no such jurisdiction to sit over appeal of the First App
ellate order and was duty bound to give effect to the same.
Accordingly, the writ application is disposed of with a direction to t
he C.T.O./DCCT to comply with the Appellate order within a period of six weeks from today.
Free copy of this order be handed over to the learned counsel for the
Revenue for necessary communication and compliance.
Urgent certified copy of this order be granted on proper application.
nty, J.
ohanty, J.
2
Petitioner
Revenue
D. Chandrachud
Rohinton F. Nariman
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court