Hotels Ltd. (2009) 318 ITR (At) 244 (Bang:), Nai Rajdhani Path Pramandal v. CIT

395 ITR 597High Court2017#8457 most cited

What is Hotels Ltd. (2009) 318 ITR (At) 244 (Bang:), Nai Rajdhani Path Pramandal v. CIT authority for?

A deductor is not considered an assessee in default under Section 201 if the deductee has paid the taxes due on the income received, even if tax was not deducted at source. The liability of the deductor in such cases is limited to interest under Section 201(1A).

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2023.

Also referred to as

Section 201 · assessee in default · tax deduction at source · deductee paid taxes · interest u/s 201(1A) · proviso to section 201 · Finance Act 2012

Judgments citing Hotels Ltd. (2009) 318 ITR (At) 244 (Bang:), Nai Rajdhani Path Pramandal v. CIT

DCIT Central Circle-74(1), New Delhi vs. Fortis Hospital Ltd., Gurgaon

In the result, the appeal of the Revenue is dismissed

ITA 241/DEL/2023[2012-13]Status: DisposedITAT Delhi06 Nov 2023AY 2012-13

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2012-13 Dcit, Vs. Fortis Hospital Ltd. Central Circle- Tower-A, Unitech Business 74(1), New Delhi. Park, Block-F South City-1, Section-41, Gurgaon, Haryana 122 001 Pan Aabcf3718N (Appellant) (Respondent)

For Appellant: Shri R.M. Mehta, CAFor Respondent: Shri Vivek Kumar Upadhyay
Section 133ASection 192Section 192BSection 194JSection 201(1)

…ements are Children's Education Society vs DCIT (TDS) (2009) 319 ITR 409 (Kar), TRO vs Bharat Hotels Ltd. (2009) 318 ITR (At) 244 (Bang:), Nai Rajdhani Path Pramandal vs CIT (2016) 384 ITR 328 (Pat) and Ghaziabad Development Authority vs Union of India (2017) 395 ITR 597 (All.) 5 The proviso to section 201 inserted by the Finance Act, 2012 w... 01.07.2012 recognizes the aforesaid legal position and deems the deductor not to be an assessee in default in cases where the deducte has funished his return of income, taking into account such sum for computing the income and has paid the taxes due on the income returned…

ACIT Circle-74(1), New Delhi vs. Fortis Healthcare Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5330/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…l), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012 w.e.f. 01.07.2012 recognizes the aforesaid legal position and deems the deductor not to be an assessee in default in cases where the deductee has furnished his return of income, taken into account such sum for computing the income and has paid the taxes due on the Income retu…

ACIT Circle-74(1), New Delhi vs. Fortis Healthcare Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5329/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…l), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012 w.e.f. 01.07.2012 recognizes the aforesaid legal position and deems the deductor not to be an assessee in default in cases where the deductee has furnished his return of income, taken into account such sum for computing the income and has paid the taxes due on the Income retu…

ACIT Circle-74(1), New Delhi vs. Fortis Healthcare Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5328/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…l), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012 w.e.f. 01.07.2012 recognizes the aforesaid legal position and deems the deductor not to be an assessee in default in cases where the deductee has furnished his return of income, taken into account such sum for computing the income and has paid the taxes due on the Income retu…

ACIT Circle-74(1), New Delhi vs. Fortis Healthcare Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5327/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…l), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012 w.e.f. 01.07.2012 recognizes the aforesaid legal position and deems the deductor not to be an assessee in default in cases where the deductee has furnished his return of income, taken into account such sum for computing the income and has paid the taxes due on the Income retu…

ACIT, Circle- 74(1), New Delhi vs. Fortis C- Doc Healthcare Ltd., Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5326/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…l), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012 w.e.f. 01.07.2012 recognizes the aforesaid legal position and deems the deductor not to be an assessee in default in cases where the deductee has furnished his return of income, taken into account such sum for computing the income and has paid the taxes due on the Income retu…

ACIT, Circle- 74(1), New Delhi vs. Fortis C- Doc Healthcare Ltd., Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5325/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…l), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012 w.e.f. 01.07.2012 recognizes the aforesaid legal position and deems the deductor not to be an assessee in default in cases where the deductee has furnished his return of income, taken into account such sum for computing the income and has paid the taxes due on the Income retu…

ACIT Circle-74(1), Delhi vs. Fortis Hospitals Ltd., Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5324/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…l), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012 w.e.f. 01.07.2012 recognizes the aforesaid legal position and deems the deductor not to be an assessee in default in cases where the deductee has furnished his return of income, taken into account such sum for computing the income and has paid the taxes due on the Income retu…

ACIT Circle-74(1), Delhi vs. Fortis Hospitals Ltd., Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5323/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…l), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012 w.e.f. 01.07.2012 recognizes the aforesaid legal position and deems the deductor not to be an assessee in default in cases where the deductee has furnished his return of income, taken into account such sum for computing the income and has paid the taxes due on the Income retu…

ACIT Circle-74(1), Delhi vs. Fortis Hospitals Ltd., Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5322/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…l), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012 w.e.f. 01.07.2012 recognizes the aforesaid legal position and deems the deductor not to be an assessee in default in cases where the deductee has furnished his return of income, taken into account such sum for computing the income and has paid the taxes due on the Income retu…

ACIT, Circle-74(1), New Delhi vs. Escorts Heart Institute & Research Centre Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5320/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita Nos.5318 To 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18

For Appellant: Sh. R.M. Mehta, CA
Section 192Section 192BSection 194JSection 201(1)

…ments are Children's Education Society us DCIT (TDS) (2009) 319 ITR 409 (Karl), TRO vs Bharat Hotels Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012 w.e.f. 01.07.2012 recognizes the aforesaid legal position and deems the deductor not to be an assessee in default in cases where the deductee has furnished his return of income, taken into account such sum for computing the income and has paid the taxes due on the Income retu…

ACIT, Circle-74(1), New Delhi vs. Escorts Heart Institute & Research Centre Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5319/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita Nos.5318 To 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18

For Appellant: Sh. R.M. Mehta, CA
Section 192Section 192BSection 194JSection 201(1)

…ments are Children's Education Society us DCIT (TDS) (2009) 319 ITR 409 (Karl), TRO vs Bharat Hotels Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012 w.e.f. 01.07.2012 recognizes the aforesaid legal position and deems the deductor not to be an assessee in default in cases where the deductee has furnished his return of income, taken into account such sum for computing the income and has paid the taxes due on the Income retu…

ACIT, Circle-74(1), New Delhi vs. Escorts Heart Institute & Research Centre Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5318/DEL/2019[2011-12]Status: DisposedITAT Delhi27 Jun 2022AY 2011-12

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita Nos.5318 To 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18

For Appellant: Sh. R.M. Mehta, CA
Section 192Section 192BSection 194JSection 201(1)

…ments are Children's Education Society us DCIT (TDS) (2009) 319 ITR 409 (Karl), TRO vs Bharat Hotels Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012 w.e.f. 01.07.2012 recognizes the aforesaid legal position and deems the deductor not to be an assessee in default in cases where the deductee has furnished his return of income, taken into account such sum for computing the income and has paid the taxes due on the Income retu…

Hotels Ltd. (2009) 318 ITR (At) 244 (Bang:), Nai Rajdhani Path Pramandal v. CIT (395 ITR 597) — Cited in 13 Judgments | BharatTax