What is the leading case on Section 4(2) of the Income Tax Act?

670 (Del-Trib) and Medi Assist India TPA P Ltd. v. DCIT (TDS), Circle 18(1) (184 Taxmann 359) is the decision most relied on for Section 4(2), cited in 11 judgments. The assessee is liable for demands raised under sections 201(1) and 201(1A) for failure to deduct TDS, even if interest periods require further verification.

How many judgments are there on Section 4(2)?

BharatTax indexes 85 ITAT, High Court and Supreme Court judgments that turn on Section 4(2) of the Income Tax Act, 1961.

Section 4(2) of the Income Tax Act

Income-tax Act, 2025: s.4

Section 4(2) falls under section 4 of the Income-tax Act, 1961, which corresponds to section 4 (Charge of income-tax) of the Income-tax Act, 2025.

Read section 4 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 4(2) is 670 (Del-Trib) and Medi Assist India TPA P Ltd. v. DCIT (TDS), Circle 18(1) (184 Taxmann 359), cited in 11 of the 85 judgments on BharatTax that turn on this section.

Leading authorities on Section 4(2)

670 (Del-Trib) and Medi Assist India TPA P Ltd. v. DCIT (TDS), Circle 18(1)

184 Taxmann 359 · 2009 · High Court

citing judgments

The assessee is liable for demands raised under sections 201(1) and 201(1A) for failure to deduct TDS, even if interest periods require further verification.

Judgments on Section 4(2)

ITO, New Delhi vs. Sh. Ashok Kumar Jain, New Delhi

ITA 1285/DEL/2017[2013-14]Status: DisposedITAT Delhi25 Mar 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri O.P. Kant[Through Video Conferencing]

Section 4(2)Section 5

Sion Assembly Church, Vijayawada vs. The Income Tax Officer (Exemption), Rajahmundry

In the result, assessee’s appeal is dismissed as withdrawn

ITA 62/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam18 Mar 2021AY 2012-13

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.62/Viz/2019 (निर्धारण वर्ा/Assessment Year:2012-13) M/S Sion Assembly Church Vs. Income Tax Officer (Exemption) D.No.77-161-34, Lakshminagar Rajamahendravaram Ajitsingh Nagar Vijayawada [Pan : Aaeas6253Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt. Suman Malik, Dr सुिवधई की तधरीख / Date Of Hearing : 18.03.2021 घोर्णध की तधरीख/Date Of Pronouncement : 18.03.2021 आदेश /O R D E R Per D.S.Sunder Singh: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)], Rajamahendravaram In Ita No.10327(0092)/2015-16/Cit(A)/Rjy Dated 18.07.2018 For The Assessment Year (A.Y.) 2012-13. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt. Suman Malik, DR

Section 4(2)Section 5

Ratnala Vanajakshi, Visakhapatnam vs. The Income Tax Officer, Ward-1, Vizianagaram

In the result, assessee’s appeal is dismissed as withdrawn

ITA 238/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam16 Mar 2021AY 2013-14

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.238/Viz/2020 (निर्धारण वर्ा/Assessment Year:2013-14) Smt.Ratnala Vanajakshi Vs. Income Tax Officer D.No.7-241, Varalakshmi Nagar Ward-1 Vepagunta Vizianagaram Visakhapatnam [Pan : Aonpr7403R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt. Suman Malik, Dr सुिवधई की तधरीख / Date Of Hearing : 16.03.2021 घोर्णध की तधरीख/Date Of Pronouncement : 16.03.2021 आदेश /O R D E R Per D.S.Sunder Singh: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)]-1, Visakhapatnam In Ita No.10092/2016-17/Cit(A)-1/Vsp/2020-21 Dated 21.09.2020 For The Assessment Year (A.Y.) 2013-14. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt. Suman Malik, DR

Section 4(2)Section 5

DCIT, New Delhi vs. M/S Vidur Promoters & Developers Pvt. Ltd., New Delhi

The appeals of the Revenue are dismissed as withdrawn

ITA 3649/DEL/2016[2005-06]Status: DisposedITAT Delhi10 Mar 2021AY 2005-06

Bench: Shri O.P. Kant & Ms. Suchitra Kamble[Through Video Conferencing]

Section 4(2)Section 5

The Managing Director vs. Smt Siddamma

MSA/41/2016HC Karnataka05 Mar 2021

Bench: JOHN MICHAEL CUNHA

Section 4(2)Section 5

Reshma Nimit Shah, Ahmedabad vs. ITO, Ward-5(2)(1), Ahmedabad

In the result, all the five appeals filed by different assessees are dismissed as withdrawn

ITA 473/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad02 Mar 2021AY 2014-15

Section 4

ACIT, Circle- 4(2), New Delhi vs. Bharti Hexacom Ltd., New Delhi

The appeal is dismissed as withdrawn

ITA 498/DEL/2018[2011-12]Status: DisposedITAT Delhi02 Mar 2021AY 2011-12

Bench: Shri Kulbharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2011-12

Section 4(2)Section 5

M/S Tata Global Beverages Services, Kolkata vs. D.C.I.T., Circle-2(1), Kolkata

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 2106/KOL/2019[2015-16]Status: DisposedITAT Kolkata10 Feb 2021AY 2015-16

Bench: Sri J. Sudhakar Reddy & Sri Sanjay Garg)

Section 4(2)Section 5(1)

ITO Ward 16 (2) vs. Three Dee Exim (P) Ltd

The appeal is dismissed as withdrawn

ITA 4413/DEL/2007[1999-2000]Status: DisposedITAT Delhi10 Feb 2021AY 1999-2000

Bench: Shri O.P. Kant & Ms. Suchitra Kamble[Through Video Conferencing]

Section 4(2)Section 5

Shri Ramavtar Sharma, Pilani vs. Income Tax Officer, Ward-2, Jhunjhunu

In the result, this appeal of the assessee is dismissed

ITA 95/JPR/2019[2015-16]Status: DisposedITAT Jaipur10 Feb 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 95/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Cuke Shri Ramavtar Sharma, I.T.O., Vs. Ward No. 3, Vidhya Vihar, Hari Ward-2, Nagar Colony, Pilani, Jhunjhunu. Jhunjhunu. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Btcps 2204 L Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Ms. Shivangi Samdhani (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 09/02/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 10/02/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-Iv, Jaipur Dated 29/11/2018 For The A.Y. 2015-16. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Ms. Shivangi Samdhani (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)

Section 4(1)Section 4(2)Section 5(1)

M/S Kinu Baba Jewellery P. Ltd., Jaipur vs. ITO Ward-1(4), Jaipur

In the result, this appeal of the assessee is dismissed

ITA 676/JPR/2019[2008-09]Status: DisposedITAT Jaipur10 Feb 2021AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 676/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 Cuke M/S Kinu Baba Jewellery Pvt. Ltd., I.T.O., Vs. 41, K Tower, Mahaveer Marg, C- Ward-1(4), Scheme, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aabck 8555 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Ms. Shivangi Samdhani (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 09/02/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 10/02/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Jaipur Dated 18/02/2019 For The A.Y. 2008-09. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Ms. Shivangi Samdhani (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)

Section 4(1)Section 4(2)Section 5(1)

The Assistant Commissioner Income Tax, Central Circle-2, Guntur vs. Deccan Tobacco Company, Guntur

In the result, appeal filed by the revenue is dismissed as withdrawn

ITA 701/VIZ/2019[2017-18]Status: DisposedITAT Visakhapatnam01 Feb 2021AY 2017-18

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.701/Viz/2019 (निर्धारण वर्ा/Assessment Year:2017-18) Asst.Commissioner Of Income Tax Vs. M/S Deccan Tobacco Company Central Circle-2 D.No.5-7-6, 1/5, Brodipet Guntur Guntur

For Appellant: Shri T.S.N.Murthy, CIT(DR)For Respondent: Shri M.V.Prasad, DR

Section 4(2)

M/S. Officers Club, Visakhapatnam vs. The Income Tax Officer (Exemptions), Visakhapatnam

In the result, appeal filed by the assessee is dismissed as withdrawn

ITA 688/VIZ/2019[2013-2014]Status: DisposedITAT Visakhapatnam01 Feb 2021AY 2013-2014

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.688/Viz/2019 (निर्धारण वर्ा/Assessment Year:2013-14) M/S Officers Club Vs. Income Tax Officer D.No.7-5-47 (Exemptions) Panduranga Puram Visakhapatnam Visakhapatnam [Pan : Aaato2574K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri B.Rama Krishna, Dr सुिवधई की तधरीख / Date Of Hearing : 29.01.2021 घोर्णध की तधरीख/Date Of Pronouncement : 01.02.2021 आदेश /O R D E R Per D.S.Sunder Singh: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)], Tirupati In Ita No.10566/2016-17/Ito(Exmps)/Vsp/2019-20 Dated 28.10.2019 For The Assessment Year (A.Y.) 2013-14. 2. When This Appeal Is Taken Up For Hearing, The Assessee Has Filed A Letter Stating That The Assessee Preferred An Application U/Sec. 4(2) Of Vivad

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri B.Rama Krishna, DR

Section 4(2)

Grandhi Aravindam, Rajahmundry vs. The Assistant Commissioner of Income Tax., Circle-1, Rajahmundry

In the result, appeal filed by the assessee is dismissed as withdrawn

ITA 343/VIZ/2019[2004-05]Status: DisposedITAT Visakhapatnam01 Feb 2021AY 2004-05

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.343/Viz/2019 (निर्धारण वर्ा/Assessment Year:2004-05) Dr.Grandhi Aravindam Vs. Asst.Commissioner Of D.No.6-18-3 Income Tax Kokkondavari Street Circle-1 Rajahmundry Rajahmundry [Pan :Abqpg1227L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri B.Rama Krishna, Dr सुिवधई की तधरीख / Date Of Hearing : 28.01.2021 घोर्णध की तधरीख/Date Of Pronouncement : 01.02.2021 आदेश /O R D E R Per D.S.Sunder Singh: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)]-10, Hyderabad In Ita No.0043/Cit(A)-10/2018-19/Cit(A),Hyd-10/10184/2018-19 Dated 26.03.2019 For The Assessment Year (A.Y.) 2004-05. 2. When This Appeal Is Taken Up For Hearing, The Assessee Has Filed A Letter Stating That The Assessee Preferred An Application U/Sec. 4(2) Of Vivad

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri B.Rama Krishna, DR

Section 4(2)

Moglineedi Venkateswara Rao, Vijayawada vs. The Income Tax Officer, Ward-2(2), Vijayawada

In the result, appeal filed by the assessee is dismissed as withdrawn

ITA 217/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam01 Feb 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.217/Viz/2019 (निर्धारण वर्ा/Assessment Year:2009-10) Mogilineedi Venkateswara Rao Vs. Income Tax Officer G-6, Vandana Apartment Ward-2(2) Pydaiah Street Vijayawada Labbipet Vijayawada [Pan : Ahgpm3451R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : None प्रत्यधथी की ओर से / Respondent By : Shri B.Rama Krishna, Dr सुिवधई की तधरीख / Date Of Hearing : 29.01.2021 घोर्णध की तधरीख/Date Of Pronouncement : 01.02.2021 आदेश /O R D E R Per D.S.Sunder Singh: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)], Vijayawada In Appeal No.103/Cit(A)/Vja/15-16 Dated 14.02.2019 For The Assessment Year (A.Y.) 2009-10. 2

For Appellant: NoneFor Respondent: Shri B.Rama Krishna, DR

Section 4(2)

Rekha Solanki, Vijayawada vs. Income Tax Officer, Ward -1(1), Vijayawada

In the result, appeal filed by the assessee is dismissed as withdrawn

ITA 254/VIZ/2018[2013-2014]Status: DisposedITAT Visakhapatnam01 Feb 2021AY 2013-2014

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.254/Viz/2018 (निर्धारण वर्ा/Assessment Year:2013-14) Smt.Rekha Solanki Vs. Income Tax Officer D.No.11-40-12, One Town Ward-1(1) Pulipativari Street Vijayawada Vijayawada [Pan : Aevps1457E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri B.Rama Krishna, Dr सुिवधई की तधरीख / Date Of Hearing : 29.01.2021 घोर्णध की तधरीख/Date Of Pronouncement : 01.02.2021 आदेश /O R D E R Per D.S.Sunder Singh: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)], Vijayawada In Ita No.438/Cit(A)/Vja/2016-17 Dated 05.04.2018 For The Assessment Year (A.Y.) 2013-14. 2. When This Appeal Is Taken Up For Hearing, The Assessee Has Filed A Letter Stating That The Assessee Preferred An Application U/Sec. 4(2) Of Vivad

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri B.Rama Krishna, DR

Section 4(2)