Which cases are most cited on Section 221?

M/s Puri Construction Private Limited v. Addl. CIT & Ors. (159 Taxmann.com 444) — 42 citing judgments; Yashpal Sahni v. Rekha Hajarnavis (165 Taxmann 144) — 27 citing judgments; SBI v. DCIT, TDS, Kanpur (67 Taxmann.com 81) — 9 citing judgments.

How many judgments are there on Section 221?

BharatTax indexes 136 ITAT, High Court and Supreme Court judgments that turn on Section 221 of the Income Tax Act, 1961.

Section 221 of the Income Tax Act

Income-tax Act, 2025: s.412

Section 221 of the Income-tax Act, 1961 corresponds to section 412 (Penalty payable when tax in default) of the Income-tax Act, 2025.

Read section 412 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 221 is M/s Puri Construction Private Limited v. Addl. CIT & Ors. (159 Taxmann.com 444), cited in 42 of the 136 judgments on BharatTax that turn on this section.

Leading authorities on Section 221

M/s Puri Construction Private Limited v. Addl. CIT & Ors.

159 Taxmann.com 444 · 2024 · High Court

citing judgments

External Development Charges (EDC) paid by a developer to a government body like Haryana Shahari Vikas Pradhikaran (HSVP) for a development project are contractual payments, making them liable for tax deduction at source under Section 194C of the Income-tax Act, 1961.

Yashpal Sahni v. Rekha Hajarnavis

165 Taxmann 144 · 2007 · High Court

citing judgments

If a deductor deducts TDS but does not deposit it into the government account, the assessee is not liable for that TDS.

SBI v. DCIT, TDS, Kanpur

67 Taxmann.com 81 · 2016 · Reported

citing judgments

Judgments on Section 221

DCIT., Circle-8(1), Hyderabad vs. Late Sama Ramachandra Reddy L/R by His Wife Sama Yashodha, Hyderabad

In the result, both the appeals of Revenue are allowed

ITA 1065/HYD/2012[2007-08]Status: DisposedITAT Hyderabad26 Sept 2025AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: NoneFor Respondent: Dr. Sachin Kumar

Section 140ASection 143(3)Section 153ASection 221(1)Section 249(4)

Ramasami Gounder Mani, Namakkal vs. ITO, Ward 2, Namakkal

In the result, appeal of the assessee 2119 / Chny / 2025 is allowed for statistical purposes

ITA 2120/CHNY/2025[2011-12]Status: DisposedITAT Chennai26 Sept 2025AY 2011-12

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2119 & 2120/Chny/2025, Assessment Years: 2011-12

For Appellant: Mr.T.S.Lakshmi Venkatraman, FCAFor Respondent: Mr.saujanya Ranjan, IRS

Section 144Section 221

Ramasami Gounder Mani, Namakkal vs. ITO Ward 2, Namakkal

In the result, appeal of the assessee 2119 / Chny / 2025 is allowed for statistical purposes

ITA 2119/CHNY/2025[2011-12]Status: DisposedITAT Chennai26 Sept 2025AY 2011-12

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2119 & 2120/Chny/2025, Assessment Years: 2011-12

For Appellant: Mr.T.S.Lakshmi Venkatraman, FCAFor Respondent: Mr.saujanya Ranjan, IRS

Section 144Section 221

Mr. Hari Prakash, Lucknow vs. DCIT-6, Lucknow

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 538/LKW/2024[2015-16]Status: DisposedITAT Lucknow08 Jul 2025AY 2015-16

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.538/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2015-16 Mr Hari Prakash V. Dcit-6 551K/230, Bhilawan, Chander Lucknow. Nagar Alambagh, Lucknow, Lucknow-226005. Pan:Ajxpp1332L अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Manoj Bhatnagar, Ca प्रत्यर्थी कक और से /Respondent By: Shri Amit Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 01 07 2025 घोर्णा कक तारीख/ Date Of 08 07 2025 Pronouncement: आदेश / O R D E R

For Appellant: Shri Manoj Bhatnagar, CAFor Respondent: Shri Amit Kumar, CIT(DR)

Section 221Section 44A

Gurdeep Singh H.No.25, Ward No.2 Village Mojukhera Tehsil Ellenabad, Haryana vs. The Assessment Units NFAC Delhi Jao the Income Tax Officer Ward-1 Sirsa, Haryana

In the result, Appeal of the Assessee is allowed for statistical purposes

ITA 871/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh02 Apr 2025AY 2018-2019

Bench: Us.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR (Virtual)

Section 148

Amrrut Shavjjibhai Gada, Mumbai vs. Dycit, Circle-13(2)(1), Mumbai

In the result, the appeal by the assessee is dismissed

ITA 3773/MUM/2023[2008-09]Status: DisposedITAT Mumbai20 Mar 2025AY 2008-09

Bench: Shri. Narendra Kumar Billaiya & Shri. Sandeep Singh Karhailamrrut Shavjjibhai Gada Sejal Glass House, Krishna Kunj Ground Floor, S.V. Road, Malad West, Mumbai 400064 ……………. Appellant Pan: Aadpg5298D V/S

For Appellant: Dr. Prayag JhaFor Respondent: Shri. Ram Krishna Kedia, Sr. DR

Section 143(3)Section 221Section 221(1)Section 250

M/S. Spl Realtors Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1637/BANG/2024[2017-18]Status: DisposedITAT Bangalore28 Jan 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Ananthan, CAFor Respondent: Shri Subramanian, JCIT-DR

Section 154Section 201Section 40

M/S.Manappuram Hotels P. Ltd, Thrissur vs. The ACIT, Thrissur

ITA 455/COCH/2018[2007-08]Status: DisposedITAT Mumbai17 Jan 2025AY 2007-08

Bench: Shri Saktijit Dey, Hon’Ble & Shri Girish Agrawalassessment Year: 2007-08

For Appellant: Shri Sureshkumar C, ARFor Respondent: Shri R.R. Makwana, Sr. DR

Section 144

Devidayal Aluminium Industries (P) Ltd., New Delhi vs. DCIT, Ghaziabad

ITA 4610/DEL/2016[2008-09]Status: DisposedITAT Delhi08 Jan 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 143(3)Section 147Section 2(47)Section 221(1)

Devidayal Aluminium Industries (P) Ltd., New Delhi vs. DCIT, Ghaziabad

ITA 4609/DEL/2016[2007-08]Status: DisposedITAT Delhi08 Jan 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 143(3)Section 147Section 2(47)Section 221(1)

Natesan Paranthaman, Chennai vs. ITO, Ncw-10(3), Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2497/CHNY/2024[2017-18]Status: DisposedITAT Chennai12 Nov 2024AY 2017-18

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2497/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 Shri Natesan Paranthaman, The Income Tax Officer, 61, Karuna Filling Station, Vs. Non-Corporate Ward -10(3), Bypass Road, Redhills, Chennai. Chennai – 600 052. Pan: Aadpp 4740M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. T.V. Muthu Abirami, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 12.11.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.11.2024 आदेश /O R D E R Per George George K: This Appeal At The Instance Of The Assessee Is Directed Against Cit(A)’S Order Dated 31.07.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2017-18. 2. At The Very Outset, We Notice The Cit(A) Has Passed An Ex-Parte Order. The Reason For Passing An Ex-Parte Order Was That The Assessee Did Not Respond To Any Of The Notices Issued From The Office Of The First Appellate Authority For Furnishing Submissions / Documents In Support Of His Case.

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 221Section 250

First Global Stockbroking Pvt Ltd, Mumbai vs. Dy. Commissioner of Income Tax 4 (1) (1), Mumbai

In the result, all the three appeals of the assessee are allowed

ITA 1951/MUM/2024[2015-2016]Status: DisposedITAT Mumbai22 Aug 2024AY 2015-2016

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Satish Mody

Section 140A(3)Section 143(1)Section 221Section 221(1)

First Global Stock Broking Private Limited, Mumbai vs. Dy. Commissioner of Income Tax 4 (1) (1), Mumbai

In the result, all the three appeals of the assessee are allowed

ITA 1950/MUM/2024[201718]Status: DisposedITAT Mumbai22 Aug 2024

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Satish Mody

Section 140A(3)Section 143(1)Section 221Section 221(1)

First Global Stockbroking Pvt Ltd, Navi Mumbai vs. Dy. Commissioner of Income Tax 4 (1) (1), Aayekar Bhavan

In the result, all the three appeals of the assessee are allowed

ITA 1786/MUM/2024[2013-14]Status: DisposedITAT Mumbai22 Aug 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Satish Mody

Section 140A(3)Section 143(1)Section 221Section 221(1)

Tdi Infrastructure Limited, New Delhi vs. DCIT Circle 76(1), New Delhi

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

ITA 3398/DEL/2023[2015-16]Status: DisposedITAT Delhi11 Jun 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Royi.T.A. Nos. 3398 & 3417/Del/2023 (Assessment Year : 2015-16) Tdi Infrastructure Ltd. Vs. Dcit 11, Vandana Building, Circle – 76(1) Upper Ground Floor, New Delhi Tolstoy Marg, Connaught Place, New Delhi-110 001 Pan : Aaaci 5799 P (Appellant) .. (Respondent)

For Appellant: Respondent byFor Respondent: Shri Amit Katoch, Sr. D.R

Section 194CSection 201Section 201(1)Section 263

Alvean India P.Ltd, Gurgaon vs. DCIT, Circle-1(1), Gurgaon

The appeal of the assessee is hereby dismissed as withdrawn

ITA 975/DEL/2022[2018-19]Status: DisposedITAT Delhi07 May 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Vimal Kumaralvean India Pvt. Ltd, Vs. Dcit, 14Th Floor, Building No. 9A, Circle-1(1), Dlf Cyber City, Phase-Iii, Gurgaon Gurgaon,Haryana (Appellant) (Respondent) Pan:Aamca9429L

For Appellant: Mr. Kashish Gupta, ARFor Respondent: Shri Rajesh Kumar, CIT DR

Turner Morrison Ltd., Kolkata vs. DCIT, Cir, Kol, Kolkata

In the result, appeal of the assessee is allowed for statistical purposes

ITA 530/KOL/2023[2020-21]Status: DisposedITAT Kolkata07 Feb 2024AY 2020-21

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri S. Datta, CIT, DR

Section 143(1)

M/S Cobra Kcl Jv, Rajkot-Gujarat vs. The Asstt. Commr. of Income Tax, TDS- Circle, Rajkot-Gujarat

In the result, appeal of the assessee is dismissed

ITA 209/RJT/2019[2011-12]Status: DisposedITAT Rajkot16 Jun 2023AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2011-12

Section 143Section 220Section 221Section 221(1)

St. Alphonsa Timbers and Traders Private Ltd, Kochi vs. ITO(TDS), Kochi

In the result, the appeals of the assessee are allowed

ITA 930/COCH/2022[2014-15]Status: DisposedITAT Cochin19 May 2023AY 2014-15

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 889/Coch/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No. 890/Coch/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 891/Coch/2022 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No. 927/Coch/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 930/Coch/2022 (िनधा"रण वष" / Assessment Year: 2014-15) M/S. St. Alphonsa Timbers बनाम/ Ito (Tds) & Traders (Pvt.) Ltd. Kochi. Vs. Kundannoor, Maradu (Po), Ernakulam-682304. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aamcs9963M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: Shri S. Rajeev, (Adv) Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 15/05/2023 घोषणा की तारीख /Date Of Pronouncement: 19/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeal Preferred By The Assessee Company Against The Order Of The Ld. Cit(A)/Nfac Of Ita. No. 889/Coch/2022 To Ita. No. 891/Coch/2022 Dated 22.08.2022 For Ay. 2010-11, Ay. 2011-12 & Ay. 2014-15 Respectively. & Ita. No.927/Coch/2022 & 930/Coch/2022 Dated 05.09.2022 For Ay. 2011-12 & Ay. 2014-15. Ita. Nos 927 & 930/Coch/2022. A.Y. 2010-11, 2011-12 & 2014-15 Mr. St. Alphonsa Timbers & Traders Pvt. Ltd. First Of All, We Will Deal With Ita. No. 889 To 891/Coch/2022 Since The Issues Are Common, We Will Take Up Appeal For Ay. 2010-11 As The Lead Case & The Result Of Which Will Be Followed For Other Two Appeals Ie.

For Appellant: Shri S. Rajeev, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)

Section 206CSection 206C(1)Section 206C(7)

St. Alphonsa Timbers and Traders Private Ltd, Kochi vs. ITO (TDS), Kochi

In the result, the appeals of the assessee are allowed

ITA 927/COCH/2022[2011-12]Status: DisposedITAT Cochin19 May 2023AY 2011-12

For Appellant: Shri S. Rajeev, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)

Section 206CSection 206C(1)Section 206C(7)