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| The Tax Publishers2020 TaxPub(DT) 2224 (Chen-Trib) INCOME TAX ACT, 1961
Section 201(3)(i)
Since assessee had not deducted tax under section 194H, therefore, question of filing of quarterly statement as required under section 200 by assessee did not arise and, therefore, assessee was not covered by section 201(3)(i) as pleaded by assessee and accordingly, order passed under section 201(1)/201(1A) was confirmed.
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Tax deduction at source - Assessee-in-default - Assessee not having deducted TDS took plea of section 201(3)(i) -
Assessee-telecom operation deducted no tax under section 194H on discounts allowed on prepaid services as distributor margin. AO passed order under section 201(1)/201(1A). Assessee contended that assessee was covered by section 201(3) and hence, order under section 201(1) could not be passed beyond limitation. Held: Clause (i) to section 201(3) specifies that no order would be made under sub-section (1) of section 203 deeming an assessee to be one in default for failure to deduct whole or any part of the tax from a resident in India, at any time after expiry of two years from the end of financial year in which statement is filed under section 200. In the instant case, assessee had not deducted TDS under section 194H and thus, question of filing of quarterly statement as required under section 200 by assessee did not arise and therefore, assessee was not covered by section 201(3)(i). Accordingly, order passed under section 201(1)/201(1A) was confirmed.
REFERRED :
FAVOUR : Against the assessee.
A.Y. : 2008-09 & 2009-10
INCOME TAX ACT, 1961
Section 194H
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