Commissioner Of Income Tax v. Northern Coal Fields Limited

THE HIGH COURT OF MADHYA PRADESH MAIT No. 83 / 2006 [COMMISSIONER OF INCOME TAX Vs. NORTHERN COAL FIELDS LIMITED] Jabalpur, Dated : 21.11.2019. Mr. Sanjay Lal, Advocate for the appellant. Mr. Abhijeet Shrivastava, Advocate for the respondent. This appeal filed under Section 260-A of the Income Tax Act, 1961 by the revenue against the order-dated 15.12.2005 passed by the Income Tax Appellate Tribunal, Jabalpur in ITA Nos.175 & 177/JAB/2004, has been admitted on the following substantial question of law: “Whether COD’s approval is mandatory in cases where assessee is not PSU but DDOs who are disbursing the payments to the employees and contractors are forced to deduct tax as per provisions of Chapter XVII-B of the Act.” Counsel for the parties submitted that a Miscellaneous Application under section 254(2) of the Income Tax Act was filed before the Tribunal, where the order impugned against which substantial question of law has been framed has been recalled by the Tribunal. In view of the above, it was not disputed that the present appeal has been rendered infructuous. A prayer was made that it may be disposed of as such. Ordered accordingly. (AJAY KUMAR MITTAL ) ( VIJAY KUMAR SHUKLA )CHIEF JUSTICEJ U D G E Digitally signed