Jagaran Prakashan Ltd. v. DCIT

345 ITR 288High Court2012#600 most cited

What is Jagaran Prakashan Ltd. v. DCIT authority for?

A deductor cannot be treated as an assessee in default for failure to deduct tax at source if the recipient has already paid the income tax directly. The onus is on the deductor to prove that the recipient has paid the tax.

164

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

Jagaran Prakashan Ltd. v. DCIT · section 194C · section 201(1A) · assessee in default · tax deducted at source · recipient paid tax · onus to prove

Also reported as

21 Taxmann.com 489

Sections most often in play

Section 133ASection 191Section 194ASection 201(1A)Section 197ASection 197A(1A)Section 197A(1C)Section 201

Issues it is cited on

section 191section 201(1a)section 194asection 201(1)assessee in defaultsection 201section 194section 20tax deducted at sourcesection 19prescribedperson

Judgments citing Jagaran Prakashan Ltd. v. DCIT

M/S. New Delhi Television Ltd., New Delhi vs. ACIT, New Delhi

ITA 3865/DEL/2014[2008-09]Status: DisposedITAT Delhi16 Jun 2020AY 2008-09

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 143(3)Section 14ASection 153Section 40Section 92C(2)

…ly covered in favour of the assessee by the decision of the honourable Delhi High Court in CIT versus Living Media india Ltd and also the decision of the honourable Allahabad High Court in case of Jagran Prakashan Ltd versus Deputy Commissioner Of Income Tax (345 ITR 288). He further noted that the learned Dispute Resolution Panel has directed the learned Assessing Officer to not to make addition on this count for assessment year 2009 – 10 following the above decision. Therefore he directed AO to delete the addition. 22. The learned departmental representative vehemently supported the order of the learned assessi…

Popular Dealers vs. The Income Tax Officer (TDS)

ITA/224/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

…ppellant in terms of the first proviso to Section 201(1) of the Income Tax Act, 1961? (b) Whether on the facts and circumstances of the case the assessment impugned herein is against the principles laid down in Jagran Prakash Ltd. v. DCIT (TDS) 345 ITR 288? (c) Ought not the learned Tribunal have held that Section 201 is found on the instance when the deductee/payee fails to pay the tax on the payment made by the deductor or fails to show the same in the return filed? (d) Ought not the learned Tribunal have held that the assessing authority passed a vague order in respect of…

M/S. Popular Traders vs. The Income Tax Officer

ITA/210/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

…ppellant in terms of the first proviso to Section 201(1) of the Income Tax Act, 1961? (b) Whether on the facts and circumstances of the case the assessment impugned herein is against the principles laid down in Jagran Prakash Ltd. v. DCIT (TDS) 345 ITR 288? (c) Ought not the learned Tribunal have held that Section 201 is found on the instance when the deductee/payee fails to pay the tax on the payment made by the deductor or fails to show the same in the return filed? (d) Ought not the learned Tribunal have held that the assessing authority passed a vague order in respect of…

Popular Printers vs. The Income Tax Officer (TDS)

ITA/233/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

…ppellant in terms of the first proviso to Section 201(1) of the Income Tax Act, 1961? (b) Whether on the facts and circumstances of the case the assessment impugned herein is against the principles laid down in Jagran Prakash Ltd. v. DCIT (TDS) 345 ITR 288? (c) Ought not the learned Tribunal have held that Section 201 is found on the instance when the deductee/payee fails to pay the tax on the payment made by the deductor or fails to show the same in the return filed? (d) Ought not the learned Tribunal have held that the assessing authority passed a vague order in respect of…

Utkal Gramya/ Grameen Bank, Sambalpur vs. ITO (TDS), Sambalpur

In the result, appeals of the assessee i

ITA 192/CTK/2019[2012-13]Status: DisposedITAT Cuttack26 Nov 2019AY 2012-13

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 194Section 194ASection 201Section 201(1)

…Though the impugned order of the AO is after the direction of the ITAT, we take note that the Hon'ble jurisdictional High Court (Allahabad High Court) has settled the law, in respect to the issue before us in the case of M/s. Jagran Prakashan Ltd. vs. DCIT - 345 ITR 288 (All.) held as under :- "...........it is clear that deductor cannot be treated an assessee in default till it is found that assessee has also failed to pay such tax directly. In the present case, the Income tax authorities had not adverted to the Explanation to Section 191 nor had applied their mind as to whether the assessee has also failed to…

Utkal Gramya/ Grameen Bank, Sambalpur vs. ITO (TDS), Sambalpur

In the result, appeals of the assessee i

ITA 191/CTK/2019[2011-12]Status: DisposedITAT Cuttack26 Nov 2019AY 2011-12

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 194Section 194ASection 201Section 201(1)

…Though the impugned order of the AO is after the direction of the ITAT, we take note that the Hon'ble jurisdictional High Court (Allahabad High Court) has settled the law, in respect to the issue before us in the case of M/s. Jagran Prakashan Ltd. vs. DCIT - 345 ITR 288 (All.) held as under :- "...........it is clear that deductor cannot be treated an assessee in default till it is found that assessee has also failed to pay such tax directly. In the present case, the Income tax authorities had not adverted to the Explanation to Section 191 nor had applied their mind as to whether the assessee has also failed to…

Utkal Gramya/ Grameen Bank, Sambalpur vs. ITO (TDS), Sambalpur

In the result, appeals of the assessee i

ITA 190/CTK/2019[2010-11]Status: DisposedITAT Cuttack26 Nov 2019AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 194Section 194ASection 201Section 201(1)

…Though the impugned order of the AO is after the direction of the ITAT, we take note that the Hon'ble jurisdictional High Court (Allahabad High Court) has settled the law, in respect to the issue before us in the case of M/s. Jagran Prakashan Ltd. vs. DCIT - 345 ITR 288 (All.) held as under :- "...........it is clear that deductor cannot be treated an assessee in default till it is found that assessee has also failed to pay such tax directly. In the present case, the Income tax authorities had not adverted to the Explanation to Section 191 nor had applied their mind as to whether the assessee has also failed to…

Cole Parmer India Private Limited, Mumbai vs. Assistant Commissioner of Income Tax 15(1)(2), Mumbai

Accordingly grounds are allowed

ITA 957/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Sept 2019AY 2014-15

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 957/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Respondent: Shri Vijay Kumar Jaiswal
Section 143(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 957/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15) ACIT 15(1)(2), M/s Cole Parmer India Room No. 483A, 4th floor, Pvt. Ltd. Aayakar Bhavan, M.K. बिधम/ 403, A-wing, Delhpi, Road, Mumbai-400 020 Hiranandani Business Vs. Park, Powai, Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./PAN No. AAJCS7671K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant Shri Madhur Agarwal, AR : by प्रत्यथीकीओरसे/Respondentby : Shri Vijay Kumar Jaiswal, DR सुनवाईकीतारीख/ : 09.09.2019 Dat…

M/S Cgi Information Systems and Management Consultants Private Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, the appeals of assessee for Assessment Years 2010-11 and 2011-12 are dismissed

ITA 2832/BANG/2018[2010-11]Status: DisposedITAT Bangalore09 Aug 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT (D.R)
Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. Nos.2832 & 2833/Bang/2018 (Assessment Years : 2010-11 & 2011-12) M/s. CGI Information Systems & Management Consultants Private Limited, E-City Tower, No.95/1 & 95/2, Electronic City Phase 1 (West), Bangalore-560 100 ….Appellant. PAN AAACII994C Vs. Dy. Commissioner of Income Tax (I.T), Circle 1(1), Bangalore. ….Respondent. Assessee By: Smt. Tanmayee Rajkumar, Advocate. Revenue By: Shri Pradeep Kumar, CIT (D.R) Date of Hearing : 16.07.2019 Date…

Royal Western India Turf Club Ltd, Mumbai vs. ACIT TDS 3(2), Mumbai

In the result, appeal of the assessee is allowed, as above

ITA 6625/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Jun 2019AY 2012-13

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2012-13

For Appellant: Shri Salil Kapoor, Ms. Ananya Kapoor &For Respondent: Shri Manish Kumar
Section 194BSection 201Section 201(1)

…and in the absence of such a finding, the assessee cannot be treated as an "assessee in default”, and reliance was placed on the judgment of the Hon'ble Allahabad High Court in the case of Jagran Prakashan 13 Royal Western India Turf Club Ltd. Ltd. vs. DCIT 345 ITR 288 (All.). Elaborating further, it is contended that the purpose of Chapter XVII of the Act is to provide for a mechanism of withholding tax. Explanation to Section 191 of the Act clearly states that a person can be held as an ‘assessee in default’ only when the recipient of income has also failed to pay such tax directly. In present case, however,…

Entertainment Network (India) Ltd, Mumbai vs. Asst CIT RG 11(1), Mumbai

In the result, the appeals of the assessee in ITA No

ITA 852/MUM/2016[2010-11]Status: DisposedITAT Mumbai26 Jun 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network Acit 16(1), Room No. 439, 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4T H Floor, A Wing, V. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaace7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Acit 16(1), Room No. 439, Entertainment Network 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, Mumbai 400020 4T H Floor, A Wing, V. Matulya Centre, Senapati Bapat Marg, Lower Parel(West), Mumbai-400013 स्थायी ऱेखा सं./ Pan : Aaace7796G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Respondent: Shri. R. Manjunatha Swamy &
Section 143(3)Section 14A

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network ACIT 16(1), Room No. 439, 4t h floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4t h Floor, A Wing, v. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ PAN :AAACE7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ ACIT 16(1), Room No. 43…

ACIT 16(1), Mumbai vs. Entertainment Network (India) Ltd, Mumbai

In the result, the appeals of the assessee in ITA No

ITA 812/MUM/2016[2010-11]Status: DisposedITAT Mumbai26 Jun 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network Acit 16(1), Room No. 439, 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4T H Floor, A Wing, V. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaace7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Acit 16(1), Room No. 439, Entertainment Network 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, Mumbai 400020 4T H Floor, A Wing, V. Matulya Centre, Senapati Bapat Marg, Lower Parel(West), Mumbai-400013 स्थायी ऱेखा सं./ Pan : Aaace7796G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Respondent: Shri. R. Manjunatha Swamy &
Section 143(3)Section 14A

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network ACIT 16(1), Room No. 439, 4t h floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4t h Floor, A Wing, v. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ PAN :AAACE7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ ACIT 16(1), Room No. 43…

M/S Wipro Limited, Bangalore vs. The Assisstant Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 22/BANG/2017[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…

M/S Wipro Limited, Bangalore vs. The Assisstant Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 21/BANG/2017[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…

M/S Wipro Limited, Bangalore vs. The Assisstant Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 20/BANG/2017[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…

M/S Wipro Limited, Bangalore vs. The Assisstant Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 19/BANG/2017[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S. Wipro Ltd, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2339/BANG/2016[2012-13]Status: DisposedITAT Bangalore21 Jun 2019AY 2012-13

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S. Wipro Ltd, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2338/BANG/2016[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S. Wipro Ltd, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2337/BANG/2016[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…

Deputy Commissioner of Income-Tax, Bangalore vs. M/S. Wipro Ltd, Bangalore

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2336/BANG/2016[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

…relied on several decisions wherein it is held that retrospective effect cannot be imposed when it comes to deduction of TDS. The assessee also places reliance on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Limited vs DCIT 345 ITR 288 (Index of Decisions--H pages 110 to 150) which has been affirmed by the Hon'ble Supreme Court in SLP Civil 9861/2013 dt.05.05.2014 (Index of Decisions — II page 151). While dealing on the issue on assessee-in- default, the High Court has held as under: " 74. From the above, it is clear that deductor cannot be treated an assessee in default till i…