THE DIRECTOR (COMMISSIONER) OF INCOME TAX vs. CGI INFORMATION SYSTEMS & MANAGEMENT
The appeal is dismissed
ITA/531/2008HC Karnataka03 Sept 2012
Bench: The Court This Day, K Sreedhar Rao, J., Made The Following:- J U D G M E N T The Following Substantial Question Of Law Is Framed For Consideration: “Whether The Tribunal Was Correct In Holding That An Appeal Was Maintainable Under Section 248 Of The Act, Even Though There Was No Adjudication By The Authorities Under The Act In Accordance With Section 195(3), (4) & (5) Read With Section 200 Of The Act?” 2. In View Of The Decision Of This Court In The Case Of Jindal Thermal Power Company Limited (Earlier Known As Jindal Tractebel Power Co. Ltd.,) Vs Deputy Commissioner Of Income Tax (Tds) Reported In (2010)
Section 195(3)Section 200Section 248Section 260
248 of the Act, even though
there was no adjudication by the Authorities
under the Act in accordance with Section
195(3), (4) and (5) read with Section 200 of
the Act?”
2.
In view of the decision of this Court in the
case of Jindal Thermal Power Company Limited (earlier
known as Jindal Tractebel Power Co. Ltd.,) Vs Deputy
