Jagran Prakashan Limited v. The DCIT

234 ITR 288Reported decision#4825 most cited

What is Jagran Prakashan Limited v. The DCIT authority for?

A finding by the Revenue that an assessee is in default is a foundational requirement for initiating proceedings under Section 201 of the Income-Tax Act. The burden of proving that the payee has paid taxes shifts to the deductor following amendments to Section 201 effective from July 1, 2012.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2019.

Also referred to as

Jagran Prakashan Limited · DCIT · 234 ITR 288 · Section 201 · assessee in default · TDS · payee paid taxes · burden of proof · deductor

Judgments citing Jagran Prakashan Limited v. The DCIT

M/S.Popular Dealers, Pathanamthitta vs. The ITO, (TDS), Alappuzha

ITA 332/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

M/S.Popular Dealers, Pathanamthitta vs. The ITO, (TDS), Alappuzha

ITA 331/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

M/S.Popular Dealers, Pathanamthitta vs. The ITO, (TDS), Alappuzha

ITA 330/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

M/S.Popular Dealers, Pathanamthitta vs. The ITO, (TDS), Alappuzha

ITA 329/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

M/S.Popular Printers, Pathanamthitta vs. The ITO (TDS), Alappuzha

ITA 328/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

M/S.Popular Printers, Pathanamthitta vs. The ITO (TDS), Alappuzha

ITA 327/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

M/S.Popular Printers, Pathanamthitta vs. The ITO (TDS), Alappuzha

ITA 326/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

M/S.Popular Printers, Pathanamthitta vs. The ITO (TDS), Alappuzha

ITA 325/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

M/S.Popular Traders, Pathanmthitta vs. The ITO, (TDS), Alappuzha

ITA 324/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

M/S.Popular Traders, Pathanmthitta vs. The ITO, (TDS), Alappuzha

ITA 323/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

M/S.Popular Traders, Pathanmthitta vs. The ITO, (TDS), Alappuzha

ITA 322/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

M/S.Popular Traders, Pathanamthitta vs. The ITO, (TDS), Alappuzha

ITA 321/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

The ITO (TDS), Alappuzha vs. M/S.Popular Printers, Pathanamthitta

ITA 310/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

The ITO (TDS), Alappuzha vs. M/S.Popular Printers, Pathanamthitta

ITA 309/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

The ITO (TDS), Alappuzha vs. M/S.Popular Printers, Pathanamthitta

ITA 308/COCH/2018[F.Y- 2014-15]Status: DisposedITAT Cochin18 Feb 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

The ITO (TDS), Alappuzha vs. M/S.Popular Printers, Pathanamthitta

ITA 307/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

The ITO, (TDS), Alappuzha vs. M/S.Popular Dealers, Pathanamthitta

ITA 306/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

The ITO, (TDS), Alappuzha vs. M/S.Popular Dealers, Pathanamthitta

ITA 305/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

The ITO, (TDS), Alappuzha vs. M/S.Popular Dealers, Pathanamthitta

ITA 304/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

The ITO, (TDS), Alappuzha vs. M/S.Popular Dealers, Pathanamthitta

ITA 303/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

…ccording to the learned AR such finding by the Revenue is a foundational aspect for initiating proceedings u/s. 201 of the I.T. Act. The learned AR relied on the judgment of the Hon’ble Allahabad High Court in the case of Jagran Prakashan Limited v. The DCIT (234 ITR 288). Section 201 has been amended with effect from 01.07.2012 whereby the burden of proving that the payee / deductee had paid the taxes is on the assessee / deductor. In other words, the assessee is to provide proof that payee / deductee has filed the return declaring the income on which the TDS ought to have been deducted and duly paid the taxes o…

Jagran Prakashan Limited v. The DCIT (234 ITR 288) — Cited in 24 Judgments | BharatTax