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SUPREME COURT OF INDIA
Rohinton Fali Nariman, Indu Malhotra, JJ.
Principal Commissioner Of Income Tax - Appellant
Versus
M/s. Lg Electronics India Pvt. Ltd. - Respondent
Civil Appeal No. 6850 of 2018 (Arising out of SLP (Civil) No. 19027 of 2018 @ Diary No. 18927 of 2018)
Decided On : 20-07-2018
Delay - Leave granted - Clarification on administrative Circular and authority of the Commissioner
Fact of the Case:
The court heard the appellant's argument that the administrative Circular should not fetter the Commissioner as it is a quasi-judicial authority.
Finding of the Court:
The court clarified that in cases like the present, authorities can grant deposit orders of a lesser amount than 20% pending appeal.
Issues: Interpretation of administrative Circular and authority of the Commissioner
Ratio Decidendi: The administrative Circular will not operate as a fetter on the Commissioner, and authorities can grant deposit orders of a lesser amount than 20% pending appeal.
Final Decision: The appeal is disposed of accordingly, and pending application, if any, shall stand disposed of.
ORDER
1. Delay condoned.
2. Leave granted.
3. Having heard Shri Vikramjit Banerjee, learned ASG appearing on behalf of the appellant, and giving credence to the fact that he has argued before us that the administrative Circular will not operate as a fetter on the Commissioner since it is a quasi judicial authority, we only need to clarify that in all cases like the present, it will be open to the authorities, on the facts of individual cases, to grant deposit orders of a lesser amount than 20%, pending appeal.
4. The appeal is disposed of accordingly. Pending application, if any, shall stand disposed of.
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