Default - Year 2001 - Judgments

Jan 11 2001 (TRI)

Asstt. Cit Vs. Somras Distillers

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Jan-11-2001

Reported in: (2004)87TTJ(Nag.)592

..... under section 221 1 should not be levied for the said default in response to the said notice the assessee neither appeared personally ..... that the assessee has no explanation to offer for the said default committed by it and proceeded to levy penalty under section 221 ..... that as per the existing provisions of law a person committing default in payment of tax collected under section 206c cannot be treated .....

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Jan 25 2001 (HC)

Guru Vittal P. and ors. Vs. Regional Provident Fund Commissioner (Enfo ...

Court: Chennai

Decided on: Jan-25-2001

Reported in: [2001(90)FLR649]; (2001)IIILLJ1244Mad; (2001)2MLJ287

..... the first and second respondents that the petitioners were chronic defaulters and therefore there was every justification for the first ..... under the said rule by the recovery officer prohibiting the defaulter from transferring or changing the business etc before the ..... are liable to be set aside nevertheless the petitioners being defaulters cannot expect the first respondent to remain idle for .....

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Jul 25 2001 (TRI)

Cresent Housing (P) Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Jul-25-2001

Reported in: (2002)80ITD317(Mad.)

..... that once the payer is deemed to be an assessee in default the ito tds could enforce the collection of the tax from ..... know as to why he was treated as an assessee in default according to the learned departmental representative the ito tds was fully ..... statutory obligation that visits him with the liability of an assessee in default this liability is cast upon him under the aforesaid provisions not .....

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Jan 10 2001 (TRI)

S.K. Patel Family Trust Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jan-10-2001

Reported in: (2001)71TTJ(Ahd.)121

..... to charge such interest and also to levy penalties for such defaults the old provisions were found to be complicated and led ..... a new scheme of payment of mandatory interest for such defaults the provisions of sections 234a and 234b are reproduced hereunder ..... interest was also meant to deter the assessee from repeatedly committing default does not necessarily mean that the provisions are penal in .....

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Nov 19 2001 (TRI)

A.R. Chadha Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Nov-19-2001

Reported in: (2002)80ITD56(Delhi)

..... a submission that the show cause notice issued under section 273 did not specify particular default committed under section 273 and accordingly the assessee having not known the particular charge could ..... of notice would not invalidate the proceedings initiated and concluded for imposition of penalty when default was committed by the assessee it was also pleaded that act provides for opportunity which .....

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Nov 19 2001 (TRI)

A.R. Chadha (Decd. Represented by Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Nov-19-2001

Reported in: (2002)256ITR100(Delhi)

..... a submission that the show cause notice issued under section 273 did not specify particular default committed under section 273 and accordingly the assessee having not known the particular charge could ..... of notice would not invalidate the proceedings initiated and concluded for imposition of penalty when default was committed by the assessee it was also pleaded that act provides for opportunity which .....

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Dec 10 2001 (TRI)

Deputy Commissioner of Vs. AshwIn C. Shah

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-10-2001

Reported in: (2002)82ITD573(Mum.)

..... the supreme court in the two judgments cited supra cases of defaulting or deceased members has been applied this should take care ..... supreme court was not concerned with the case of a non defaulting continuing member and therefore those decisions should not be followed in ..... rules framed by the exchange and that the card of a defaulting member can be auctioned for a substantial consideration it has also .....

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Mar 16 2001 (HC)

Krishna Engineering Works Ltd. Vs. Union of India (Uoi)

Court: Punjab and Haryana

Decided on: Mar-16-2001

Reported in: 2001(134)ELT14(P& H)

..... central excise jalandhar respondent no 4 on the ground of default without complying with the rule of audi alterant partem is ..... to the petitioners is the logical and necessary consequence of the default committed by petitioner no 1 in making payment of duty ..... envisage giving of notice and opportunity of hearing to the defaulter and therefore the impugned orders cannot be invalidated on the .....

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Mar 30 2001 (SC)

Mohan Wahi Vs. Commissioner of Income Tax

Court: Supreme Court of India

Decided on: Mar-30-2001

Reported in: (2001)167CTR(SC)86

..... application to set aside sale of immovable property being made by defaulter or an interested person on his depositing the specified amount within ..... property on the ground of non service of notice on the defaulter under the schedule or on the ground of material irregularity in ..... and the assessee could neither have been deemed to be in default nor any proceedings for recovery of tax could have been .....

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Jul 13 2001 (HC)

ito Vs. Titagarh Steels Ltd.

Court: Kolkata

Decided on: Jul-13-2001

Reported in: (2001)73TTJ(Cal)297

..... section 221 for what the assessing officer tds has termed as default for deducted sic but had failed to deposit the tax ..... of the assessee even if technically covered by the separate defaults cannot be punished twice under the penal provisions no doubt ..... penalty was provided for failure to deduct tax at source this default however attracted prosecution under the provisions of section 276b which .....

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