TMI Blog2000 (9) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. We have heard learned counsel on the proposed points of law. Since the hearing has taken some time and since we have been excellently assisted by both sides we would like to give a short background as to why we propose to entertain this appeal. The first question relates to the interest for delayed deposit of tax deducted at source. Section 201(1A) is involved. It is said that the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw." We are of the opinion that the phrase "a substantial question of law." means any question of law which affects the substance of the case. If the High Court is satisfied that the question is one of law, and if decided in favour of the prospective appellant will substantially affect the tax liability, or some other matter of substance in the case, then the High Court is compelled to entertai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions of the Bombay and the Kerala High Courts that the word "shall" is mandatory. It was argued that because an appellate provision is there, from this sub-section in section 246(1)(i), the word "shall" cannot be mandatory, because then the appellate provision will be, partly at least, useless. There are many parts of the Income-tax Act where the word "shall" has not been given an inflexi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 2 ELT 229 (Cal) at paragraphs 13 to 17. If the first authority does not hear the assessee, the assessee loses a chance of being able to persuade the first authority to hold in its favour. The order and observations are without prejudice. The following questions shall be heard in appeal : Common to all the five assessment years from 1983-84 to 1987-88: "1. Whether on a proper interpretati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the Deputy Commissioner of Income-tax, Special Range-I, Calcutta, were without jurisdiction, and thus nullities and, consequently, were all the subsequent proceedings in respect thereof also ?" For the assessment year 1985-86: "4. Whether the order passed by the Income-tax Appellate Tribunal, on the appeal before it, without finding in favour of the assessee on the point of denial of h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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