Solar Automobile India Pvt. Ltd. v. DCTT

64 DTR 34High Court#18145 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 139Section 194CSection 201Section 201(1A)Section 195Section 38Section 201(1)

Issues it is cited on

section 38right to receivemlisection 201(1a)section 194csection 195assessee in defaultsection 201(1)advance taxtax deducted at sourcesection 201section 194

Judgments citing Solar Automobile India Pvt. Ltd. v. DCTT

ITO (TDS) Alwar, Alwar vs. Shri Baba Mohan Ramji Kalikholi Walamilkpur Gurjar, Alwar

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 746/JPR/2025[2019-20]Status: DisposedITAT Jaipur02 Sept 2025AY 2019-20

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…has paid such tax and that too at the time when it had become due, it would not be proper on the part of the revenue to levy any interest u/s 201(1A) as the amount which was payable to the revenue had been duly paid. Solar Automobile India Pvt. Ltd. Vs. DCTT 64 DTR 34 (Kar.) In this case Hon'ble Court at Para 9 of the order held as under- "In so far as payment of interest u/s 1944 (sic-201(1A) is concerned, the interest is payable for the period it is not paid after deduction. The principal liability of paying tax is that of the creditor and a statutory duty is cast on the debtor to deduct tax on the income of…

ITO (TDS) Alwar, Alwar vs. Shri Baba Mohan Ramji Kalikholi Walamilkpur Gurjar, Alwar

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 745/JPR/2025[2018-19]Status: DisposedITAT Jaipur02 Sept 2025AY 2018-19

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…has paid such tax and that too at the time when it had become due, it would not be proper on the part of the revenue to levy any interest u/s 201(1A) as the amount which was payable to the revenue had been duly paid. Solar Automobile India Pvt. Ltd. Vs. DCTT 64 DTR 34 (Kar.) In this case Hon'ble Court at Para 9 of the order held as under- "In so far as payment of interest u/s 1944 (sic-201(1A) is concerned, the interest is payable for the period it is not paid after deduction. The principal liability of paying tax is that of the creditor and a statutory duty is cast on the debtor to deduct tax on the income of…

ITO (TDS) Alwar, Alwar vs. Shri Baba Mohan Ramji Kalikholi Walamilkpur Gurjar, Alwar

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 744/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…has paid such tax and that too at the time when it had become due, it would not be proper on the part of the revenue to levy any interest u/s 201(1A) as the amount which was payable to the revenue had been duly paid. Solar Automobile India Pvt. Ltd. Vs. DCTT 64 DTR 34 (Kar.) In this case Hon'ble Court at Para 9 of the order held as under- "In so far as payment of interest u/s 1944 (sic-201(1A) is concerned, the interest is payable for the period it is not paid after deduction. The principal liability of paying tax is that of the creditor and a statutory duty is cast on the debtor to deduct tax on the income of…

ITO(TDS) Alwar, Alwar vs. Shri Baba Mohan Ramji Kalikholi Walamilkpur Gurjar, Alwar

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

ITA 739/JPR/2025[2017-18]Status: DisposedITAT Jaipur02 Sept 2025AY 2017-18

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 194CSection 201(1)Section 38

…has paid such tax and that too at the time when it had become due, it would not be proper on the part of the revenue to levy any interest u/s 201(1A) as the amount which was payable to the revenue had been duly paid. Solar Automobile India Pvt. Ltd. Vs. DCTT 64 DTR 34 (Kar.) In this case Hon'ble Court at Para 9 of the order held as under- "In so far as payment of interest u/s 1944 (sic-201(1A) is concerned, the interest is payable for the period it is not paid after deduction. The principal liability of paying tax is that of the creditor and a statutory duty is cast on the debtor to deduct tax on the income of…

M/S. Rajasthan State Mines & Minerals Ltd., Udaipur vs. ACIT, Circle-TDS, Udaipur

In the result, appeals of the assessee are allowed

ITA 343/JODH/2019[2013-14]Status: DisposedITAT Jodhpur26 Nov 2019AY 2013-14

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri P.C. ParwalFor Respondent: Shri Girish Mehta JCIT DR
Section 206Section 206CSection 206C(7)Section 2O

…ikesh Apartments Co-operative Housing Society Limited 253 ITR 310 (Guj.)Where the entire tax payable by payee has been paid by him as advance tax and tax on self assessment, interest can’t be levied u/s 201(1 A) Solar Automobile India Private Limited V. DCIT 64 DTR 34 (Kar.) In this case hon 'ble Court in para 9 held as under "In so far as payment of interest under s. 194A [sic-201(lA)] is concerned, the interest is payable for the period it is not paid after deduction. The principal liability of paying tax is that of the creditor and a statutory duty is cast on the debtor to deduct tax on the income of interest…