AI Structured Summary
Not yet generated for this judgment
Judgment
This I.A. is for addition of a sentence in the Order dated 5-9-2007 passed by this Court. The order shall now read as follows:
Delay condoned.
Leave granted.
The short point which arises for consideration in these Civil Appeals is whether the High Court was right in dismissing the appeal filed by the department u/s 260A of the Income Tax Act, 1961 on the ground that no question of law arose in the present case.
In this case, after the survey, the tax deducted has been deposited with the government. Therefore, in our view, the question of law which arise for determination is whether the assessee was entitled to plead reasonable cause a for not depositing the tax. Moreover on page 88 of the paperbook there is a finding that TDS was deducted from the salary paid to the expatriate employee. The survey was conducted u/s 133A of the Income Tax Act, 1961. The impugned order is accordingly set aside and Income Tax Appeal Nos. 380,391,392 and 393 of 2003 are remitted to the High Court {or its decision in accordance with law.
The appeals are allowed. No costs.
Parties agreed that the matter may be listed for directions before the High Court in the second week of January, 2008.
I.A. is disposed of accordingly.