Section 245C(1) of the Income Tax Act

The decision most relied on for Section 245C(1) is CIT vs. Halliburton Offshore Services Inc. (2004) and CIT v. Reading and Bates Exploration Co. (278 ITR 47), cited in 13 of the 55 judgments on BharatTax that turn on this section.

Leading authorities on Section 245C(1)

CIT vs. Halliburton Offshore Services Inc. (2004) and CIT v. Reading and Bates Exploration Co.
278 ITR 47 · Reported
13
citing judgments

Interest under section 234 cannot be levied if the employer fails to deduct tax at source, as the employee should not be faulted for the employer's default.

Rupam Mercantile v. DCIT
91 ITD 237 · 2004 · ITAT
13
citing judgments

Penalty under section 271(1)(c) cannot be levied when a substantial question of law is admitted by the High Court on an addition, indicating the issue was debatable and the assessee acted bona fide.

J 243 (Del)) (iii) ACIT vs. Smt. Radha Rani (101 TTJ 1017 (JP)) (iv) ACIT v. Ambica Food Industries Ltd. (
97 TTJ 575 · ITAT
5
citing judgments
J 107 (JP) 5. ACIT Vs. Ambica Food Industries Ltd. (110 TT J (Hyd.) 6. ACIT v. M.M. Sales Agencies
67 STC 101 · Reported
4
citing judgments
(2009) 29 SOT 53 (AHD) (URO) and HC Chandana (P) Ltd. v. DCIT
91 TTJ 243 · ITAT
4
citing judgments

Judgments on Section 245C(1)

Smt. Renu Sehgal, Jaipur vs. DCIT, Central Circle-3, Jaipur

22. In view of the above discussion, the impugned orders passed by the Learned CIT(A) and the impugned orders u/s 154 of the Act passed by the ACIT deserve to be set aside

ITA 25/JPR/2025[2011-12]Status: DisposedITAT Jaipur24 Mar 2025AY 2011-12

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 132(1)Section 136Section 143(3)Section 153ASection 154Section 245Section 250

Smt. Renu Sehgal, Jaipur vs. DCIT, Central Circle-3, Jaipur

22. In view of the above discussion, the impugned orders passed by the Learned CIT(A) and the impugned orders u/s 154 of the Act passed by the ACIT deserve to be set aside

ITA 24/JPR/2025[2010-11]Status: DisposedITAT Jaipur24 Mar 2025AY 2010-11

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 132(1)Section 136Section 143(3)Section 153ASection 154Section 245Section 250

Smt. Renu Sehgal, Jaipur vs. DCIT, Central Circle-3, Jaipur

22. In view of the above discussion, the impugned orders passed by the Learned CIT(A) and the impugned orders u/s 154 of the Act passed by the ACIT deserve to be set aside

ITA 23/JPR/2025[2009-10]Status: DisposedITAT Jaipur24 Mar 2025AY 2009-10

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 132(1)Section 136Section 143(3)Section 153ASection 154Section 245Section 250

H.K. Enterprises, Mumbai vs. Dy CIT - CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 317/MUM/2021[2015-16]Status: DisposedITAT Mumbai24 Jan 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

H.K. Enterprises, Mumbai vs. Dy CIT CC - 2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 316/MUM/2021[2014-15]Status: DisposedITAT Mumbai24 Jan 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

H.K.Enterprises, Mumbai vs. DCIT, Central Circle-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 315/MUM/2021[2017-18]Status: DisposedITAT Mumbai24 Jan 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

H.K. Enterprises, Mumbai vs. Dy CIT -CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 314/MUM/2021[2018-19]Status: DisposedITAT Mumbai24 Jan 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

H.K. Enterprises, Mumbai vs. Dy CIT-CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 269/MUM/2021[2012-13]Status: DisposedITAT Mumbai24 Jan 2025AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

H.K. Enterprises, Mumbai vs. Dy CIT-CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 268/MUM/2021[2013-14]Status: DisposedITAT Mumbai24 Jan 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

H.K. Enterprises, Mumbai vs. Dy CIT-CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 267/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Jan 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

Bhavya Marketing, Chennai vs. The ACIT, Corporate Circle-2(4), Chennai

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

ITA 1069/CHNY/2024[2016-17]Status: DisposedITAT Chennai20 Dec 2024AY 2016-17

Bench: Shri George George Kand Shri Jagadishआयकर अपील सं./Ita No.: 1069/Chny/2024 िनधा"रण वष"/Assessment Year:2016-17 M/S. Bhavya Marketing, The Assistant Commissioner 2/7, Amman Koil Street, Vs. Of Income Tax, Metha Nagar, Corporate Circle 2(4), Chennai – 600 029. Chennai. Pan: Aaufa 4751A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 18.12.2024 घोषणा क" तारीख/Date Of Pronouncement : 20.12.2024

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 132Section 144Section 153CSection 250Section 271(1)(c)

DCIT, Central Circle-8, New Delhi vs. Surya Vincom P.Ltd, Kolkata

In the result, both the appeals filed by the assessee and the appeal filed by the Revenue are dismissed

ITA 3300/DEL/2019[2013-14]Status: DisposedITAT Delhi16 Aug 2024AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: NoneFor Respondent: Shri Dharam Veer Singh, CIT DR
Section 131Section 153ASection 153CSection 68

Surya Vincom P.Ltd, New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, both the appeals filed by the assessee and the appeal filed by the Revenue are dismissed

ITA 2204/DEL/2019[2013-14]Status: DisposedITAT Delhi16 Aug 2024AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: NoneFor Respondent: Shri Dharam Veer Singh, CIT DR
Section 131Section 153ASection 153CSection 68

Surya Vincom P.Ltd, New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, both the appeals filed by the assessee and the appeal filed by the Revenue are dismissed

ITA 1098/DEL/2019[2009-10]Status: DisposedITAT Delhi16 Aug 2024AY 2009-10

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: NoneFor Respondent: Shri Dharam Veer Singh, CIT DR
Section 131Section 153ASection 153CSection 68

Sh. Sham Lal, Chandigarh vs. D.C.I.T, Central Circle, Amritsar

In the result, the appeal of the assessee bearing ITA No

ITA 267/ASR/2017[2009-10]Status: DisposedITAT Amritsar21 Aug 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 245C(1)Section 245DSection 245HSection 250Section 271Section 271A

ACIT, Cen.Cir. 3(3), Kolkata vs. M/S Surya Alloy Industries Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 553/KOL/2021[2015-16]Status: DisposedITAT Kolkata07 Jul 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 244ASection 245CSection 245DSection 245D(4)Section 251

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 586/COCH/2022[2018-2019]Status: DisposedITAT Cochin20 Jan 2023AY 2018-2019

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 585/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 584/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

M.K Rajendran Pillai, Pathanamthitta vs. Assistant Commissioner of Income Tax, Central Circle, Kollam

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 583/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)
Section 245C(1) of the Income Tax Act — Case Laws | BharatTax