|
The Tax Publishers2008 TaxPub(DT) 1623 (Del-Trib) : (2008) 306 ITR 0078 : (2009) 117 ITD 0101 : (2009) 120 TTJ 0952 : (2008) 023 SOT 0077 : (2009) 018 DTR 0470 ITO v. G.D. Goenka Public School
INCOME TAX ACT, 1961
Tax deduction at source - Limitation -Assessee failed to deduct tax on certain payments made to employees
Assessee did not deduct tax at source on benefits provided of free educational facilities to teachers and staff members. AO calculated amount of TDS and added interest to it, and determined amount to be payable by assessee in respect of defaults under section 201(1) and 201(1A). Held: Since, order under section 201 was passed with delay of such a long period that due date for filing return of income by teachers and staff members had expired long ago, therefore, impugned order was to be treated as barred by limitation.
Income-tax Act, 1961, Section 201, read with section 17(2)
A.Y. : 1998-99 & 1999-2000 Decision: In favour of assessee.
Case Law Analysis:Raymond Woollen Mills v. ITO [1996] 57 ITD 536 (Bom.) and Sahara Airlines Ltd. v. Dy. CIT [2002] 83 ITD 11 (Delhi) (para 3)
ITO v. G.D. Goenka Public School
SUBSCRIBE FOR FULL CONTENT |