{"id":57348,"date":"1998-03-08T00:00:00","date_gmt":"1998-03-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/income-tax-officer-vs-state-bank-of-saurashtra-on-8-march-1998"},"modified":"2016-04-23T17:34:38","modified_gmt":"2016-04-23T12:04:38","slug":"income-tax-officer-vs-state-bank-of-saurashtra-on-8-march-1998","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/income-tax-officer-vs-state-bank-of-saurashtra-on-8-march-1998","title":{"rendered":"Income Tax Officer vs State Bank Of Saurashtra on 8 March, 1998"},"content":{"rendered":"
Income Tax Appellate Tribunal – Rajkot<\/div>\n
Income Tax Officer vs State Bank Of Saurashtra on 8 March, 1998<\/div>\n
Equivalent citations: (1998) 62 TTJ Rajkot 665<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
Gopal Chowdhury, J.M.<\/p>\n
These appeals have been filed by the revenue against the respective orders passed by the Commissioner (Appeals) in respect of the assessee, State Bank of Saurashtra which is a public sector undertaking.\n<\/p>\n
2. In view of the decision of the Supreme Court in the case of Oil & Natural Gas Commission v. Collector<\/a> or Central Excise (1992) 104 CTR (SC) 31, the Tribunal cannot proceed with the appeals unless clearance for prosecution of the appeals has been obtained from a committee consisting of representative from the Ministry of Industries, Bureau of Public Enterprises and the Ministry of Law. We are informed that clearance has not been obtained. The learned Departmental Representative Pavan Ved has informed us that request has already been made to the committee for clearance, for which reminders were sent by letters dated 23-8-1996 and 28-8-1997. However, till date no clearance has been received. From the records of case we find the appeals were blocked from time to time expecting to get clearance from the committee. Therefore, in our opinion the appeals should not be postponed any more for indefinite period. Accordingly, we decline to entertain the appeals and dismiss the same as not maintainable.\n<\/p>\n
3. However, in order to safeguard the interest of both the parties, we place it on record that the parties are free to agitate the issue before us upon receipt of sanction from the committee by presenting fresh appeals along with petition for condonation of delay,<\/p>\n
4. Similar orders have been passed by different Benches of the Tribunal, which have been filed before us (ITA No. 2291\/Mad\/1990, assessment year 1986-87 in the case of Dy. CIT (Spl. Range-1), Madras v. Indian Bank, Madras and ITA No. 2013\/Ahd\/1989, assessment year 1985-86 in the case of ITO, Wd-2(5), Baroda v. Shri Donald Macindeor Rep. by Bharat Heavy Electrical Limited. Baroda).\n<\/p>\n
5. In the result, the appeals are dismissed as not maintainable.<\/p>\n","protected":false},"excerpt":{"rendered":"
Income Tax Appellate Tribunal – Rajkot Income Tax Officer vs State Bank Of Saurashtra on 8 March, 1998 Equivalent citations: (1998) 62 TTJ Rajkot 665 ORDER Gopal Chowdhury, J.M. These appeals have been filed by the revenue against the respective orders passed by the Commissioner (Appeals) in respect of the assessee, State Bank of Saurashtra […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-57348","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nIncome Tax Officer vs State Bank Of Saurashtra on 8 March, 1998 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/income-tax-officer-vs-state-bank-of-saurashtra-on-8-march-1998\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax Officer vs State Bank Of Saurashtra on 8 March, 1998 - 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