SOUTH WESTERN RAILWAY,HUBLI vs. CIT, HUBLI

In the result, the appeals of the assessee are allowed for statistical

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

TDS) Hubli without laying the due emphasis on explanation to section 191 which provides that primary liability of payment of income tax is on the assessee to whom the income belongs. (2) The learned Respondent is not justified in treating the appellant as an assessee in default only on failure to deduct tax at source. Reading together of section