- (1.) HON 'ble Prakash Krishna,J.:- 1. Raising a common question of law , the Commissioner of Income Tax has challenged the various orders passed by the Income Tax Appellate Tribunal on different dates by filing the present appeals under Section 260A of the Income Tax Act (hereinafter referred to as the Act).
(2.) THE question involved is ? "Whether on the facts and circumstances of the case the ITAT is legally justified in holding that an order passed under sub sections (6) and (7) of Section 206C of the Income Tax Act is appealable under Section 246 of the Act. The following Assessment Years are involved in all the appeals: Income Tax Appeals Assessment Years 299 of 2000 1992-1993 269 of 2000 1997-1998 270 of 2000 1998-1999 301 of 2000 1994-1995 302 of 2000 1995-1996 303 of 2000 1991-1992 38 of 2001 1993-1994 41 of 2001 1996-1997 45 of 2001 1994-1995 48 of 2001 1995-1996 49 of 2001 1989-1990 26 of 2001 (Defective) 1990-1991 28 of 2001 (Defective) 1997-1998
(3.) THE District Excise Officer is the assessee in all these appeals. He was under an obligation to collect the tax at source on the sale of alcoholic liquor for human consumption from the buyer under Section 206C. The District Excise Officer did collect the tax at source from the buyers but according to the department it was short. The stand of the department is that the District Excise Officer has collected the tax at source only on the cost of the country liquor but was required to collect the tax at source on basic licence fee and excise duty also. Thus, there was short collection of tax.;