2018 (6) TMI 1398

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..... t the aforesaid provisions of Section 248 of the Act having a vital bearing on the issue raised before the learned Tribunal has not been noticed by the learned Tribunal and therefore the Order passed by the learned Tribunal suffers from infirmity and is per incurium and the same deserves to be set aside and the matter remanded back to the learned Tribunal to reconsider the said case in view of the aforesaid quoted provision of Section 248 of the Act - peals of the Assessee are allowed. The matter is remitted back to the learned Tribunal for deciding the Appeal afresh
Dr.Vineet Kothari and Mrs. Justice S. Sujatha, J.J. Sri Vivek Holla, Adv.- For the Appellant Sri K.V.Aravind, Adv.- For the Respondent JUDGMENT The Assessee has filed th .....

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..... ee has placed reliance on the decision of the Special Bench of the Tribunal in the case of Mahindra & Mahindra [supra], however, we find that the issue before the Special bench was not regarding the validity or maintainability of the appeal but it was only in respect of the limitation period for passing the order under Section 201 & 201A of the Act. The Special Bench in the said case drawn the analogy of the reasonable time limit for passing the order under Section 201 & 201A of the Act by considering the time specified in the Act in respect of the assessment or re-assessment in the case of recipient. Therefore, the said decision is not at all relevant or applicable on this point. When the appeal against the impugned order under Section 195 .....

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..... ns of Section 248 of the Act before and after its amendment with effect from 1.6.2007 by Finance Act, 2017 are quoted below for ready reference: Before Amendment: "248. Appeal by a person denying liability to deduct tax - Any person having in accordance with the provisions of sections 195 and 200 deducted and paid tax in respect of any sum chargeable under this Act, other than interest, who denies his liability to make such deduction, may appeal to the Commissioner [Appeals] to be declared not liable to make such deduction." After Amendment: "248. Appeal by a person denying liability to deduct tax in certain cases-Where under an agreement or other arrangement, the tax deductible on any income, other than interest, under section 195 .....

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