What is the leading case on Section 221 of the Income Tax Act?

M/s Puri Construction Private Limited v. Addl. CIT & Ors. (159 Taxmann.com 444) is the decision most relied on for Section 221, cited in 42 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.

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.

Which section of the Income-tax Act, 2025 corresponds to Section 221?

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

Section 221 Income Tax Act (2025: s.412) — Case Laws

M/S St. Alphonsa Timbers and Traders (Pvt) Ltd, Maradu vs. ITO (TDS), Kochi

In the result, the appeals of the assessee are allowed

ITA 891/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)

M/S St. Alphonsa Timbers and Traders (Pvt) Ltd, Maradu vs. ITO (TDS), Kochi

In the result, the appeals of the assessee are allowed

ITA 890/COCH/2022[2011-12]Status: DisposedITAT Cochin19 May 2023AY 2011-12

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)

M/S St. Alphonsa Timbers and Traders (Pvt) Ltd, Maradu vs. ITO (TDS), Kochi

In the result, the appeals of the assessee are allowed

ITA 889/COCH/2022[2010-11]Status: DisposedITAT Cochin19 May 2023AY 2010-11

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)

Climax Overseas Pvt Ltd, Gurgaon vs. Addi. CIT Special Range-2, Gurgaon

In the result, the appeal of the assessee is dismissed

ITA 38/DEL/2021[2018-19]Status: DisposedITAT Delhi17 Apr 2023AY 2018-19

Bench: Shri Kul Bharat & Shri M Balaganesh[Assessment Year : 2018-19] Climax Overseas Pvt. Ltd., Vs Addl.Cit, Plot No.152, Sec-3, Special Range-2, Imt Manesar, Gurgaon, Gurgaon Haryana-122050. Pan-Aabcc5665R Appellant Respondent Appellant By None Respondent By Ms. Sapna Bhatia, Cit Dr Date Of Hearing 06.04.2023 Date Of Pronouncement 17.04.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee For The Assessment Year 2018- 19 Is Directed Against The Order Of Ld. Cit(A)-2, New Delhi Dated 04.02.2020. 2. The Assessee Has Raised Following Grounds Of Appeal:-

Section 140A(3)Section 142(1)Section 221

M/S. Barak Valley Cements Limited, Guwahati vs. Income Tax Officer, TDS-1, Guwahati

In the result, both the appeals of the assessee are dismissed

ITA 171/GTY/2020[2017-18]Status: DisposedITAT Guwahati20 Feb 2023AY 2017-18

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 170/Gty/2020 Assessment Year: 2017-18 M/S. Meghalaya Minerals & Mines Income Tax Officer, Tds-1, Ltd. Vs Guwahati 202, Royal View 2Nd Floor, Ulubari Guwahati - 781007 [Pan : Aadcm8400C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri D.K. Biswas, AdvocateFor Respondent: Shri N.T. Sherpa, JCIT, D/R

Section 221Section 250

M/S. Meghalaya Minerals & Mines Limited, Guwahati vs. Income Tax Officer, TDS-1, Guwahati

In the result, both the appeals of the assessee are dismissed

ITA 170/GTY/2020[2017-18]Status: DisposedITAT Guwahati20 Feb 2023AY 2017-18

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 170/Gty/2020 Assessment Year: 2017-18 M/S. Meghalaya Minerals & Mines Income Tax Officer, Tds-1, Ltd. Vs Guwahati 202, Royal View 2Nd Floor, Ulubari Guwahati - 781007 [Pan : Aadcm8400C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri D.K. Biswas, AdvocateFor Respondent: Shri N.T. Sherpa, JCIT, D/R

Section 221Section 250

Shri Amit Prakash Mehta, Mumbai vs. Deputy Comm. of Income Tax, CPC, Mumbai

ITA 2960/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Jan 2023AY 2017-18

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2017-18

For Appellant: Shri Mahesh O. Rajora, A.RFor Respondent: Shri Manoj Kumar Sinha, D.R

Section 143(1)

M/S. Mysore Mercantile Company Limited, Bangalore vs. Joint Commissioner of Income Tax, Circle-4(1)(2), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 551/BANG/2022[2018-19]Status: DisposedITAT Bangalore17 Oct 2022AY 2018-19

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2018-19

For Appellant: Mr. Mohammed Mujassim, AdvocateFor Respondent: Smt. Priyadarshini Baseganni, Addl.CIT(DR)(ITAT)

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

Siemens Financial Services Private Limited, Mumbai vs. National Faceless Assessment Centre, Delhi

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

ITA 849/MUM/2022[2018-19]Status: DisposedITAT Mumbai13 Oct 2022AY 2018-19

Bench: Shri Prashant Maharishi, Accountat Member & Shri Pavan Kumar Gadalesiemens Financial Vs. National Faceless Services Pvt Ltd Assessment Plot No. 2, Sector No.2, Centre(Nfac) Kharghar Node, Navi Delhi. Mumbai – 410210. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aapcs0403H Appellant .. Respondent Appellant By : Shri. Jeet Kamdar.Ar Respondent By : Shri. Suresh Periasamy.Dr Date Of Hearing 11.10.2022 Date Of Pronouncement 14.10.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: This Appeal Is Filed The By The Assessee Against The Order Of The Cit(A)- National Faceless Appeal Centre (Nfac), Delhi Passed U/S 201And 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri. Jeet Kamdar.ARFor Respondent: Shri. Suresh Periasamy.DR

Section 201Section 201(1)Section 201a

Shri. Amit Prakash Mehta, Mumbai vs. DCIT- CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 2144/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Sept 2022AY 2016-17

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Ravikant PathakFor Respondent: Shri Manoj Sinha

Section 143(1)Section 192Section 200Section 201Section 205Section 221Section 234A

Air India Ltd., Mumbai vs. Commissioner of Income Tax, Ministry of Finance, Income Tax Department, National Faceless Appeal Centre (NFAC)

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

ITA 196/MUM/2022[2019-2020]Status: DisposedITAT Mumbai15 Jul 2022AY 2019-2020

Bench: Shri Baskaran B.R. () & Kavitha Rajagopal ()

Section 133Section 139Section 192Section 194Section 194CSection 194JSection 201Section 201(1)

Air India Ltd, Mumbai vs. Commissioner of Income Tax (Appeals)- NFAC, Delhi

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

ITA 195/MUM/2022[2018-2019]Status: DisposedITAT Mumbai15 Jul 2022AY 2018-2019

Bench: Shri Baskaran B.R. () & Kavitha Rajagopal ()

Section 133Section 139Section 192Section 194Section 194CSection 194JSection 201Section 201(1)

Air India Ltd., Mumbai vs. Commissioner of Income Tax, Ministry of Finance, Income Tax Department, National Faceless Appeal Centre (NFAC)

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

ITA 194/MUM/2022[2017-2018]Status: DisposedITAT Mumbai15 Jul 2022AY 2017-2018

Bench: Shri Baskaran B.R. () & Kavitha Rajagopal ()

Section 133Section 139Section 192Section 194Section 194CSection 194JSection 201Section 201(1)

Air India Ltd., Mumbai vs. Commissioner of Income Tax, Ministry of Finance, Income Tax Department, National Faceless Appeal Centre (NFAC)

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

ITA 193/MUM/2022[2016-2017]Status: DisposedITAT Mumbai15 Jul 2022AY 2016-2017

Bench: Shri Baskaran B.R. () & Kavitha Rajagopal ()

Section 133Section 139Section 192Section 194Section 194CSection 194JSection 201Section 201(1)