COMMISSIONER OF INCOME TAX Vs. DISTRICT EXCISE OFFICER

JUDGEMENT

(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 ?

(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.