2012 (3) TMI 194

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... est – Held that:- Since it is a dispute between two Governments, it would be appropriate to sort out the same by the Governments instead of sorting it through Courts. Accordingly, appellant is directed to place the dispute highlighted above before the Secretary Finance of the Central Government. ITO is directed to not to take any step to recover the assessed interest. - Income Tax Appeal No. 34, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... payable as and by way of tax and to deposit the same to the Income Tax Officer to whom such deduction is required to be deposited. The time to make such deposit has not been prescribed in the Act. Rule 30 of the Income Tax Rules obliges such person, if it is the Government, to deposit the deducted amount on the same date of payment. 2. In the instant case, while payments were made to contracto .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted at source. 3. We think that since it is a dispute between two Governments, it would be appropriate to sort out the same by the Governments instead of seeking to have the same sorted out through Courts. We, accordingly, direct the appellant State Government through its Secretary of Finance to place the dispute highlighted above before the Secretary Finance of the Central Government, whereup .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X