Which cases are most cited on Section 206C(1)?

CIT v. Adisankara Spinning Mills (P.) Ltd. (362 ITR 233) — 14 citing judgments; CIT (TDS) v. Priya Blue Industries (P.) Ltd. (65 Taxmann.com 206) — 7 citing judgments; Rajpal v. S.P. Chaliha (38 Taxmann.com 259) — 6 citing judgments; Pr. CIT (TDS) v. Safari Fine Clothing (P.) Ltd. (89 Taxmann.com 129) — 4 citing judgments.

How many judgments are there on Section 206C(1)?

BharatTax indexes 31 ITAT, High Court and Supreme Court judgments that turn on Section 206C(1) of the Income Tax Act, 1961.

Section 206C(1) of the Income Tax Act

Q: What is the leading case on Section 206C(1) of the Income Tax Act?

CIT v. Adisankara Spinning Mills (P.) Ltd. (362 ITR 233) is the decision most relied on for Section 206C(1), cited in 14 judgments. A technical breach of filing a statutory form, such as Form 27C, can be condoned. No liability under section 206C(6A) or 206C(7) can be fastened on the assessee if the statutory form is filed, even if not furnished in time.

Income-tax Act, 2025: s.394

Section 206C(1) falls under section 206C of the Income-tax Act, 1961, which corresponds to section 394 (Collection of tax at source) of the Income-tax Act, 2025.

Read section 394 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 206C(1) is CIT v. Adisankara Spinning Mills (P.) Ltd. (362 ITR 233), cited in 14 of the 31 judgments on BharatTax that turn on this section.

Leading authorities on Section 206C(1)

CIT v. Adisankara Spinning Mills (P.) Ltd.

362 ITR 233 · 2014 · High Court

citing judgments

A technical breach of filing a statutory form, such as Form 27C, can be condoned. No liability under section 206C(6A) or 206C(7) can be fastened on the assessee if the statutory form is filed, even if not furnished in time.

CIT (TDS) v. Priya Blue Industries (P.) Ltd.

65 Taxmann.com 206 · 2016 · High Court

citing judgments

Rajpal v. S.P. Chaliha

38 Taxmann.com 259 · 2013 · High Court

citing judgments

Pr. CIT (TDS) v. Safari Fine Clothing (P.) Ltd.

89 Taxmann.com 129 · 2018 · High Court

citing judgments

Judgments on Section 206C(1)

Maliwal Bherulal Jagnnath HUF, Jamnagar vs. Income Tax Officer Ward 1(3), Jamnagar

In the result, appeal filed by the assessee, is allowed

ITA 855/RJT/2026[2012-13]Status: DisposedITAT Rajkot21 Sept 2026AY 2012-13

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No.855/Rjt/2026 [ "नधा"रण वष"/Assessment Year : 2012-13 ] Maliwal Bherulal Jagnnath Huf, Income Tax Officer Ward 1(3), 1 Block No D 3 285, Nr Patel Vs. Jamnagar, Aaykar Bhawan, Jamnagar, Samaj Ranjit Nagar, Gujarat-361001 Jamnagar, Gujarat-361005 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Aadhm7757B (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Sagar Shah, Ld. Ar Respondent By : Shri Shishir Kumar, Ld. Sr. Dr Date Of Hearing : 27/07/2026 Date Of Pronouncement : 21/09/2026 :: Order :: Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2012- 13, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) By Commissioner Of Income-Tax (Appeals), Dated 10.03.2026, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 206C(6) & 206C(7) Of The Act, On 15.05.2017. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: 1. On The Basis Of The Facts & Circumstances Of The Case, The Learned Commissioner Of Income Tax (Appeals) & The Learned Assessing Officer Have Erred In Law & On Facts In Sustaining The Tcs Liability U/S 206C (1) Of The Act Of Rs. 25,42,092/-, On Total Sale Of Rs. 25,42,09,224/- For The F.Y. 2011-12, By Not Considering The Fact That The Assessee Has Duly Submitted The Form 27C As Per Section 206C(1A) Amount To Rs. 13,60,28,364/- & Declaration Obtained From Buyer As Prescribed In Form 27Ba As Per First Proviso To Section 206C(6A) Amounts To Rs. 11,81,80,860/- Aggregating

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Shishir Kumar, Ld. Sr. DR

Section 143(3)Section 206Section 206CSection 206C(3)Section 206C(6)Section 250

Mani Square Limited, Kolkata vs. Additional CIT, Range 2 (TDS), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1719/KOL/2026[2010-2011]Status: DisposedITAT Kolkata11 Sept 2026AY 2010-2011

Bench: Shri Rajesh Kumarand Shri Pradip Kumar Choubey

For Appellant: Shri S. K. Tulsiyan and Jyoti DuggarFor Respondent: Shri Priyanka Dhar, Sr. DR

Section 194ISection 196Section 201(1)Section 206C(1)Section 271CSection 273BSection 40