Section 201(3) of the Income Tax Act

Income-tax Act, 2025: s.398

Section 201(3) falls under section 201 of the Income-tax Act, 1961, which corresponds to section 398 (Consequences of failure to deduct or pay or, collect or pay) of the Income-tax Act, 2025.

Read section 398 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 201(3) is State Bank of India v. Assistant Commissioner of Income-tax (144 Taxmann.com 131), cited in 35 of the 131 judgments on BharatTax that turn on this section.

Leading authorities on Section 201(3)

State Bank of India v. Assistant Commissioner of Income-tax
144 Taxmann.com 131 · 2022 · Supreme Court
35
citing judgments

An assessee is required to deduct tax at source on reimbursements, even if the assessee acted under a bona fide belief that such reimbursements were exempt.

Lifestyle International (P.) Ltd. v. Assistant Commissioner of Income-tax
141 Taxmann.com 559 · 2022 · Reported
12
citing judgments

Orders passed under section 201(1)/201(1A) of the Income-tax Act are only applicable for financial year 2014-15 onwards and not for any prior financial year, as they are time-barred. Consequently, proceedings flowing from invalid orders are annulled.

Judgments on Section 201(3)

Bank of India, Junnar Branch, Pune vs. Income-Tax Officer, TDS-1, Pune

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1602/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Bank of India, Wanawadi Branch, Pune vs. Income-Tax Officer, TDS-1, Pune

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1601/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Bank of India, Warje Malwadi Branch, Pune vs. Income-Tax Officer, TDS -1, Pune

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1600/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Bank of India, Rasta Peth Branch, Pune vs. Income-Tax Officer, TDS -1, Pune

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1599/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Bank of India, Bhavani Peth Branch, Pune vs. Income-Tax Officer, TDS -1, Pune

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1598/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Bank of India, Dehu Road Branch, Pune vs. Income-Tax Officer, TDS-1, Pune

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1597/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Bank of India, Chakan Branch, Pune vs. Income-Tax Officer, TDS-1, Pune

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1596/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Bank of India, Hadapsar Branch, Pune vs. Income-Tax Officer, TDS-1, Pune

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 1595/PUN/2018[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Bank of India, Ahmednagar Branch, Pune vs. Deputy Commissioner of Income-Tax, TDS-1, Pune

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 2887/PUN/2017[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Bank of India, Theur Branch, Pune vs. Deputy Commissioner of Income-Tax, TDS-1, Pune

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 2886/PUN/2017[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Bank of India, Aundh Baner Branch, Pune vs. Income-Tax Officer, TDS-1, Pune

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 2885/PUN/2017[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Bank of India, Nharare Branch, Pune vs. Income-Tax Officer, TDS-1, Pune

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 2884/PUN/2017[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Bank of India, Sahakar Nagar Branch, Pune vs. Deputy Commissioner of Income-Tax, TDS, Pune

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 2883/PUN/2017[2010-11 PNEBO1477A]Status: DisposedITAT Pune25 Jul 2019

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Bank of India, Laxmi Road Branch, Pune vs. Deputy Commissioner of Income-Tax, TDS, Pune

In the result, the impugned orders are set aside and all the appeals are allowed for statistical purpose in the terms aforesaid

ITA 2882/PUN/2017[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Tetra Pak India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, appeal of the assessee is allowed and that of the Revenue is dismissed

ITA 1863/PUN/2014[2007-08]Status: DisposedITAT Pune03 Jun 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1856/Pun/2014 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri Nikhil Pathak &For Respondent: Shri Sanjeev Ghei
Section 201Section 201(1)

Deputy Director of Income-Tax vs. Tetra Pak India Pvt. Ltd., Pune

In the result, appeal of the assessee is allowed and that of the Revenue is dismissed

ITA 1856/PUN/2014[2007-08]Status: DisposedITAT Pune03 Jun 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1856/Pun/2014 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri Nikhil Pathak &For Respondent: Shri Sanjeev Ghei
Section 201Section 201(1)

M/S. Aditya Birla Nuvo Ltd ( Earlier Known As Indian Rayon and Industries Ltd and Now Amalgamated With Grasim Industries Limited)), Mumbai vs. Income Tax Officer (International Taxation)-2(3)(2), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 671/MUM/2018[2006-07]Status: DisposedITAT Mumbai30 Apr 2019AY 2006-07

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri Yogesh TharFor Respondent: Shri S.H. Usmani
Section 195(1)Section 195(2)Section 201Section 201(1)

Vodafone Mobile Services Ltd., New Delhi vs. ACIT, New Delhi

The appeal of the assessee is allowed with above direction

ITA 412/DEL/2015[2007-08 (F.Y.- 2006-07)]Status: DisposedITAT Delhi23 Jan 2019

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishivodafone Mobile Services Ltd, Vs. Acit, (Earlier Known As Vodafone Circle-51(1), Essar Mobile Services Ltd), New Delhi Circle Office, C-48, Okhla Industrial Area, Phase-Ii, New Delhi Pan: Aaacs4457Q (Appellant) (Respondent)

For Appellant: Shri Sparsh Bhargava, AdvFor Respondent: Shri Sanjeet Singh, CIT DR
Section 191Section 201Section 201(1)Section 201(3)Section 3

Sandvik Asia Private Limited, Pune vs. Deputy Director of Income-Tax

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 61/PUN/2014[2008-09]Status: DisposedITAT Pune11 Jan 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.1515/Pun/2014 िनधा"रण वष" / Assessment Year : 2007-08 Sandvik Asia Private Limited, Mumbai – Pune Road, Dapodi, Pune. .......अपीलाथ" / Appellant Pan : Aaccs6638K बनाम / V/S. Ddit, International Taxation – Ii, ……""यथ" / Respondent Pune. आयकर अपील सं. / Ita No.1570/Pun/2014 िनधा"रण वष" / Assessment Year : 2007-08 Ddit, International Taxation – Ii, .......अपीलाथ" / Appellant Pune. बनाम / V/S. Sandvik Asia Private Limited, Mumbai – Pune Road, Dapodi, Pune. ……""यथ" / Respondent Pan : Aaccs6638K आयकर अपील सं. / Ita No.50/Pun/2014 िनधा"रण वष" / Assessment Year : 2008-09 Ddit, International Taxation – Ii, .......अपीलाथ" / Appellant Pune. बनाम / V/S. Sandvik Asia Private Limited, Mumbai – Pune Road, Dapodi, Pune. ……""यथ" / Respondent Pan : Aaccs6638K

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sudhandu Das
Section 201Section 201(1)

Deputy Director of Income-Tax vs. Sandvik Asia Private Ltd., Pune

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 50/PUN/2014[2008-09]Status: DisposedITAT Pune11 Jan 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.1515/Pun/2014 िनधा"रण वष" / Assessment Year : 2007-08 Sandvik Asia Private Limited, Mumbai – Pune Road, Dapodi, Pune. .......अपीलाथ" / Appellant Pan : Aaccs6638K बनाम / V/S. Ddit, International Taxation – Ii, ……""यथ" / Respondent Pune. आयकर अपील सं. / Ita No.1570/Pun/2014 िनधा"रण वष" / Assessment Year : 2007-08 Ddit, International Taxation – Ii, .......अपीलाथ" / Appellant Pune. बनाम / V/S. Sandvik Asia Private Limited, Mumbai – Pune Road, Dapodi, Pune. ……""यथ" / Respondent Pan : Aaccs6638K आयकर अपील सं. / Ita No.50/Pun/2014 िनधा"रण वष" / Assessment Year : 2008-09 Ddit, International Taxation – Ii, .......अपीलाथ" / Appellant Pune. बनाम / V/S. Sandvik Asia Private Limited, Mumbai – Pune Road, Dapodi, Pune. ……""यथ" / Respondent Pan : Aaccs6638K

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sudhandu Das
Section 201Section 201(1)