TMI Blog2014 (9) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... not contemplated by the statute - The principle is that consent cannot confer jurisdiction - Merely on the basis of consent of the assessee, the claim could not have been lawfully raised - Consent cannot give jurisdiction to the authorities to realise tax which is not payable – Decided against Revenue. - ITA No. 86 of 2000 - - - Dated:- 10-7-2014 - Girish Chandra Gupta And Mrinal Kanti Chaudhur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... views of the commissioner of appeal and dismissed the appeal preferred by the revenue. The revenue came up before this Court. Mr. Agarwal, learned advocate appearing for the revenue submitted that the assessee had in fact admitted the fault on its part to deduct TDS and on the basis of such admission has also deposited the amount of TDS which should have been deducted by way of TDS. The dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated accrues automatically on a failure to pay the amount of tax by the due date. This is so because such a provision is not a claim for any tax, but is a procedural matter providing machinery for recovery of tax which is compensatory in nature (see Karimtharuvi Tea Estate Ltd. v. State of Kerala[1996] 60 ITR 262 (SC);CST v. Qureshi Crucible Centre [1993] 89 SCT 467 (SC) and Prahlad Rai v. STO [1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the assessee merely because he may have admitted the claim which was not contemplated by the statute. The principle is that consent cannot confer jurisdiction. Merely on the basis of consent of the assessee, the claim could not have been lawfully raised. Consent cannot give jurisdiction to the authorities to realise tax which is not payable. Mr. Agarwal submitted that the law was subsequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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