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.

Which cases are most cited on Section 4(2)?

670 (Del-Trib) and Medi Assist India TPA P Ltd. v. DCIT (TDS), Circle 18(1) (184 Taxmann 359) — 11 citing judgments.

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.

Which section of the Income-tax Act, 2025 corresponds to Section 4(2)?

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.

Section 4(2) Income Tax Act (2025: s.4) — Case Laws

ACIT, Special Rang-2, New Delhi vs. Clixxo Broadband Pvt. Ltd., Delhi

The appeals are dismissed as withdrawn

ITA 4471/DEL/2017[2011-12]Status: DisposedITAT Delhi13 Jan 2021AY 2011-12

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

Section 4(2)Section 5

M.Appala Raju Sriranga, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam

In the result, appeals filed by the assessee are dismissed as withdrawn

ITA 201/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam22 Dec 2020AY 2012-13

Bench: Shri N.K.Choudhry & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.199/Viz/2019 To 201/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2010-11 To 2012-13) M.Appala Raju Sriranga Vs. Asst.Commissioner Of D.No.49-20-2/A/1, Lalithanagar Income Tax, Akkayyapalem, Visakhapatnam Central Circle-1 Visakhapatnam [Pan : Aappr0684Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit,Dr सुनवधई की तधरीख / Date Of Hearing : 22.12.2020 घोर्णध की तधरीख/Date Of Pronouncement : 22.12.2020 आदेश /O R D E R Per Shri D.S.Sunder Singh: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals)-3, Visakhapatnam, In Appeal No.221-223/2017-18/Cit(A)-3/Vsp/2018-19 Dated 29.03.2019 For The Assessment Year (A.Y.)2010-11 To 2012-13. 2. When These Appeals Are Taken Up For Hearing, Ld. Counsel For The Assessee Has Filed A Letter Stating That The Assessee Preferred An 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT,DR

Section 4(2)

M.Appala Raju Sriranga, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam

In the result, appeals filed by the assessee are dismissed as withdrawn

ITA 200/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam22 Dec 2020AY 2011-12

Bench: Shri N.K.Choudhry & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.199/Viz/2019 To 201/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2010-11 To 2012-13) M.Appala Raju Sriranga Vs. Asst.Commissioner Of D.No.49-20-2/A/1, Lalithanagar Income Tax, Akkayyapalem, Visakhapatnam Central Circle-1 Visakhapatnam [Pan : Aappr0684Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit,Dr सुनवधई की तधरीख / Date Of Hearing : 22.12.2020 घोर्णध की तधरीख/Date Of Pronouncement : 22.12.2020 आदेश /O R D E R Per Shri D.S.Sunder Singh: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals)-3, Visakhapatnam, In Appeal No.221-223/2017-18/Cit(A)-3/Vsp/2018-19 Dated 29.03.2019 For The Assessment Year (A.Y.)2010-11 To 2012-13. 2. When These Appeals Are Taken Up For Hearing, Ld. Counsel For The Assessee Has Filed A Letter Stating That The Assessee Preferred An 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT,DR

Section 4(2)

M.Appala Raju Sriranga, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam

In the result, appeals filed by the assessee are dismissed as withdrawn

ITA 199/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam22 Dec 2020AY 2010-11

Bench: Shri N.K.Choudhry & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.199/Viz/2019 To 201/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2010-11 To 2012-13) M.Appala Raju Sriranga Vs. Asst.Commissioner Of D.No.49-20-2/A/1, Lalithanagar Income Tax, Akkayyapalem, Visakhapatnam Central Circle-1 Visakhapatnam [Pan : Aappr0684Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit,Dr सुनवधई की तधरीख / Date Of Hearing : 22.12.2020 घोर्णध की तधरीख/Date Of Pronouncement : 22.12.2020 आदेश /O R D E R Per Shri D.S.Sunder Singh: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals)-3, Visakhapatnam, In Appeal No.221-223/2017-18/Cit(A)-3/Vsp/2018-19 Dated 29.03.2019 For The Assessment Year (A.Y.)2010-11 To 2012-13. 2. When These Appeals Are Taken Up For Hearing, Ld. Counsel For The Assessee Has Filed A Letter Stating That The Assessee Preferred An 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT,DR

Section 4(2)

Suresh Kumar Nenawat, Vijayawada vs. Income Tax Officer, Ward-2(1), Vijayawada

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

ITA 216/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam22 Dec 2020AY 2014-15

Bench: Shri N.K.Choudhry & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.216/Viz/2018 (ननधधारण वर्ा / Assessment Year : 2014-15) Sri Suresh Kumar Nenawat Income Tax Officer Flat No.301, 3Rd Floor Ward-2(1) Krishnasai Uppuluri Heights Vijayawada Besant Road, Vijayawada [Pan :Ahtps2302K] (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 सुनवधई की तधरीख / Date Of Hearing : 22.12.2020 घोर्णध की तधरीख/Date Of Pronouncement : 22.12.2020 आदेश /O R D E R Per Shri D.S.Sunder Singh: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals)-3, Visakhapatnam, In Appeal No.442/2016-17/Cit(A)-2/Gnt Dated 26.04.2018 For The Assessment Year (A.Y.)2014-15. 2. When This Appeal Is Taken Up For Hearing, Ld. Counsel For The Assessee Has Filed A Letter Stating That The Assessee Preferred An 2

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

Section 4(2)

JCIT, Noida vs. M/S. Adobe Software India Pvt. Ltd., Gautam Budh Nagar

Accordingly, the appeal filed by the Revenue has become infructuous and thus same is dismissed

ITA 4473/DEL/2013[2005-06]Status: DisposedITAT Delhi04 Dec 2020AY 2005-06

Bench: Shri O.P. Kant & Ms. Suchitra Kamble

Section 3Section 4(2)Section 5Section 5(1)

Madhya Pradesh Poorve Keshtra Vidyut Vitran Co.Ltd., Jabalpur vs. Assistant Commissioner of Income Tax Circle 2(1), Jabalpur

In the result, the assessee’s appeal is dismissed

ITA 71/JAB/2016[2008-09]Status: DisposedITAT Jabalpur20 Jan 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year: 2008-09 Madhya Pradesh Poorv Kshetra Vs. Assistant Commissioner Of Vidyut Vitran Co. Ltd., Income Tax, Jabalpur Circle 2(1), [Pan: Aadcm 6175E] Jabalpur (Appellant) (Respondent) Appellant By Shri Sukesh Kumar, Ca Respondent By Shri I.B. Khandel, Senior Dr Date Of Hearing 11/12/2019 Date Of Pronouncement 20/01/2020

Section 115WSection 17(2)

Channabasappa S/O S. Sagreand Anr vs. The State of Karnataka and Ors

Appeals are allowed in part

WA/200063/2017HC Karnataka05 Sept 2018

Bench: S.SUJATHA,MOHAMMAD NAWAZ

Section 4Section 4(2)Section 4(3)

The Commissioner of Income vs. M/Sadishwar India

ITA/41/2016HC Karnataka20 Sept 2017

Bench: K.S.MUDAGAL,H.G.RAMESH

Section 4(2)Section 5

Princial Commissioner of Wealth Tax - 7 vs. M/S Oriental Building & Furnishing Co. Ltd

WTA/1/2017HC Delhi18 Jul 2017

Section 4(1)Section 4(2)Section 66

The Divisional Controller vs. M M Rasheed

WP/107540/2014HC Karnataka15 Mar 2016

Bench: The Hon’Ble Mr. Justice B.S. Patil Writ Petition No.107540 Of 2014 [L-Pg] Between The Divisional Controller North West Karnataka Road Transport Corporation, Gadag Division, Gadag R/By Its Chief Law Officer Nwkrtc, Central Office, Hubballi ... Petitioner (By Sri P.R. Bentur, Advocate) & 1. Sri M M Rasheed Aged About 71 Years, Occ: Retired Person, R/O. Javaligalli, Gadag 2. The Assistant Labour Commissioner & The Controller Under Payment Of Gratuity Act, 1972. Hubballi Division, Hubballi 3. The Deputy Labour Commissioner & Appellate Authority Under

Section 4

Commercial Tax Officer, Rajasthan vs. Binani Cement Ltd

In the result, the appeal is allowed and the

C.A. No.-000336-000336 - 2003Supreme Court19 Feb 2014

Bench: Us Against The Impugned Judgment & Order Passed By The High Court Of Rajasthan At Jodhpur In S.B. Sales Tax Revision Petition No.582 Of 1999, Dated 02.07.2001 Whereby & Whereunder The High Court Has Dismissed The Revision Petition Filed By The Revenue & Upheld The Case Of The Respondent-Assessee.

Section 4Section 4(2)

Commercial Taxes Officer, Jodhpur vs. M/S. Vishnu Metals

C.A. No.-004944-004944 - 2001Supreme Court07 Nov 2006

Bench: ASHOK BHAN ALTAMAS KABIR DALVEER BHANDARI

For Respondent: M/s Vishnu Metals

Section 4(2)Section 86(2)

Reading and Bates Driling Co vs. The Commissioner of Income Tax

Appeal is dismissed accordingly

ITA/118/2004HC Uttarakhand14 Jul 2005

Bench: Us Is As Follows: “Whether On The Facts & Circumstances Of The Case, The Tribunal Erred In Law In Holding That The Off-Period’ Salary Paid To The Petitioner Was Liable To Tax In India?”

Section 2(45)Section 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. Halliburton of Shore Service

ITA/13/2001HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:- Questions: (1). Whether On The Facts & In The Circumstances Of The Case, The Ld. Itat Was Legally Justified In Holding That The Salary Paid To The Assessee For The Off Period Outside

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. Halliburtonn of Shore Service

ITA/1/2001HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:- Questions: (1). Whether On The Facts & In The Circumstances Of The Case, The Ld. Itat Was Legally Justified In Holding That The Salary Paid To The Assessee For The Off Period Outside

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)