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TMI Blog2020 (2) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... unal"), Jabalpur Bench, Jabalpur in ITA Nos. 206 to 213/JAB/2003 and ITA No.253(JAB)/2003 in respect of the Assessment Years 1989-90 to 1997- 98 and 2002-03 respectively, whereby all the appeals filed by the appellant- Revenue were dismissed. 2. This appeal was admitted on 10.5.2006 on the following substantial question of law for determination by this Court:- "Whether the Income Tax Appellate Tribunal is justified in dismissing the appeal in limine on the ground that approval from High Powered Coordination Committee has not been taken when a question of law was posed by the revenue to the effect that Section 192 of the statute clearly postulates that a person responsible for paying income chargeable under the head 'Salaries' sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payments to the employees and contractors and while doing so, failed to deduct tax as per the provisions of Chapter XVII-B of the Act. It is argued that the learned Tribunal has committed an error in ignoring the provisions of Section 192 of the Act which clearly stipulates that any person responsible for paying any income chargeable under the head "Salaries" shall, at the time of payment, deduct income-tax on the amount payable at the average rate of income-tax computed on the basis of the rates in force for the financial year in which the payment is made, on the estimated income of the assessee under this head for that financial year. The approval of the COD was required only where the appeal relates to disputes between Government Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 991 in ONGC-II case (1995 Supp (4) SCC 541, Oil and Natural Gas Commission v. CCE), where this Court directed the Government of India 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 disputes between Ministry and Ministry of Government of India, Ministry 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" (SCC pp. 541-42, para 3). *** *** *** 15. By another order dated 20-7-2007 (Oil and Natural Gas Commission v. City & Industrial Development Corpn. Maharashtra Ltd. - (2007) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay in filing of civil appeals causing loss of revenue. For example, in many cases of exemptions, the Industry Department gives exemption, while the same is denied by the Revenue Department. Similarly, with the enactment of regulatory laws in several cases there could be overlapping of jurisdictions between, let us say, SEBI and insurance regulators. Civil appeals lie to this Court. Stakes in such cases are huge. One cannot possibly expect timely clearance by CoD. In such cases, grant of clearance to one and not to the other may result in generation of more and more litigation. The mechanism has outlived its utility. 18. In the changed scenario indicated above, we are of the view that time has come under the above circumstances to recal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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