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TMI Blog2006 (7) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... M. P. No. 107 of 2001 in I. T. A. No. 440/Mds/1999 for the assessment year 1997-98 and in M. P. Nos. 61 to 65 of 2003 against I. T. A. Nos. 31, 27, 28, 32 and 38/Mds/1992, respectively, for the assessment years 1979-80,1983-84 and 1985-86. 2.Concededly, the appellant is a public sector undertaking. 3.The appellant has raised the following substantial questions of law for consideration. (i) Whether, on the facts and circumstances of the case, the Appellate Tribunal was right in law in dismissing the appeals of the appellant without considering the Explanation "loss shall not include depreciation" as pro vided in section 115JA of the Income-tax Act, 1961 ? and (ii) Whether, on the facts and circumstances of the case, the Appellate T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment of India and public sector undertakings in between themselves to ensure that no litigation comes to court or to a Tribunal without the matter having been first examined by the Committee and its clearance for litigation. Government may include a representative of the Ministry concerned in a specific case and one from the Ministry of Finance in the Committee. Senior Officers only should be nominated so that the Committee would function with status, control and discipline.' It is abundantly clear that the machinery contemplated is only to ensure that no litigation comes to court without the parties having had an opportunity of conciliation before an in-house Committee." (b) In Canara Bank v. National Thermal Power Corporation [2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t all inter-Departmental controversies at the level of the Government and such matters should not be carried to a court of law for resolution of the controversy In the case of disputes between public sector undertakings and Union of India, this court in Oil and Natural Gas Commission v Collector of Central Excise [1992] Supp (2) SCC 432 called upon the Cabinet Secretary to handle such matters In Oil and Natural Gas Commission v Collector Qf Central Excise [1995] Supp (4) SCC 541, tins court directed the Central Government to set up a Committee consisting of representatives from the Ministry of Industry, the Bureau of Public Enterprises and the Ministry of Law, to monitor dispute between Ministry and Ministry of the Government of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdened with a large number of cases. The majority of such cases pertain to Government Departments and/or public sector under takings. As is stated in Chief Conservator of Forests' case [2003] 3 SCC 472 it was not contemplated by the framers of the Constitution or the Civil Procedure Code that two Departments of a State or Union of India and/or a department of the Government and a public sector undertaking fight a litigation in a court of law. Such a course is detrimental to public interest as it entails avoidable wastage of public money and time. These are all limbs of the Government and must act in co-ordination and not confrontation. The mechanism set up by this court is not, as suggested by Mr. Andhyarujina, only to conciliate betwee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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