TMI Blog2007 (4) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... ith MICO. One of the terms of the agreement was to increase medical benefits from the level of Rs. 3,500 per annum to Rs. 9,000. The said increase was given in the light of increasing cost. The respondent conducted a survey in the premises of MICO in the various aspects of TDS. The respondent concluded that MICO has paid medical reimbursement to all its employees without fulfilling the conditions as laid down in section 17(2) (v). The respondent treated MICO as a defaulter under section 201 of the Income-tax Act. The respondent asked them to pay the tax and interest in the matter. Aggrieved by the said order, MICO filed an appeal before the appellate authority. In the meanwhile, the appellant filed writ petitions in W.P. Nos. 5374/00, 5375/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cus to the appellant is unsustainable in law. Even otherwise, according to the appellant in the light of the order of the learned single judge the appellant can maintain the appeal in the given circumstances. He would rely on a couple of judgments. After hearing, we have carefully perused the material placed on record. The admitted facts would reveal a dispute with regard to TDS in the matter between MICO and the Department. An adverse order was passed and in appeal, the appellants were heard in the light of the order of this court. Thereafter, when a second appeal was filed before the Tribunal, the Tribunal has rejected the same on the ground of locus. Let us see as to whether, the Tribunal is justified in rejecting the appeal on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he taxes due in the matter, it was in those circumstances that the court ruled that he has right to maintain appeal. CIT v. N. Ch. R. Rowand Co. [1983] 144 ITR 557 is again a Bench judgment of the Calcutta High Court. The Calcutta High Court ruled that B was directly interested in the assessment of the firm and was "an assessee aggrieved by the order of the Appellate Assistant Commissioner" within the meaning of section 253 of the Income-tax Act, 1961. The third case is one of the judgment of the Andhra Pradesh High Court in P.V. Rajagopal v. Union of India [1998] 233 ITR 678. That was a case of filing of writ petition as we see from the facts of the case. None of the cases is available to the appellant in the light of the clear wordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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