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Yashpal Sahni Vs. Rekha Hajarnavis, Assistant Commissioner of Income-t ...

Court : Mumbai

Reported in : (2007)109BOMLR1537; (2007)211CTR(Bom)1; [2007]293ITR539(Bom); 2007(4)MhLj208

..... chapter xvii of the income tax act, 1961 provides for collection and recovery of tax by two modes. ..... the return of income was processed and on 29th march, 2000 the assessing officer issued an intimation under section 143(1)(a) of the of the income tax act, 1961 ('the act' for short) denying credit of the tds amount of rs. ..... a short but interesting question raised in this petition is, where a company deducts tax at source ('tds' for short) from the salary payable to an employee, but fails to deposit the said amount into the government treasury, whether, the revenue can recover the tds amount with interest from the concerned employee in spite of the express bar contained in section 205 of the income tax act, 1961?2. ..... section 199 of the act provides that any tax deducted at source under the provisions of chapter xvii and paid to the central government shall be treated as payment of tax on behalf of the person from whose income the deduction was made and the credit shall be given to him for the amount so deducted on production of the tds certificate issued under section 203 of the act. ..... thus, complete machinery is provided under the act for recovery of tax deducted at source from the person who has deducted such tax at source and the revenue is barred from recovering the tds amount from the person from whose income, tax has been deducted at source. .....

Dunlop Rubber Co. (India) Ltd. Vs. Commissioner of Income Tax.

Court : Kolkata

Reported in : (1979)8CTR(Cal)110

..... , learned counsel for the revenue, drew out attention to chapter xvii of income-tax act, 1961, which although headed 'collection and recovery of taxes' is subdivided into several parts :(a) ss. ..... is in chapter xvii of the act, which deals with collection and recovery of taxes. s. ..... on the facts and in the circumstances of the case the tribunal was justified in holding that the recovery proceedings were initiated by the income tax officer when he passed the order on the 1st march 1965 u/s 201(1) of the income tax act, 1961 ?3. ..... on the facts and in the circumstances of the case the tribunal was justified in holding that the proceedings u/s 201(1) of the income tax act 1961 were recovery proceedings ?2. ..... also in the present case we have confined our discussion to recovery proceedings under the income-tax act, 1922, or the income-tax act, 1961. ..... 201 of the income tax act, 1961, and observed as follows :'now u/s 18(7) the person responsible for the deduction of tax and payment thereof is deemed to be not merely an assessee but also an assessee in ..... calcutta, for the assessment years 1958-59 to 1964-65 and has been initiated u/s 256(2) of the income tax act 1961. ..... he also found that the said order u/s 201(1) of the act was proceeding for recovery of tax and thus had become time barred u/s 231 of the act whereunder recovery proceedings should have been taken by the income tax officer within one year from each of the last dates of the financial years, in which the assessee was deemed to be in .....

Smt. Varsha G. Salunke Vs. Dy Cit, Circle 31(1)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)98ITD147(Mum.)

..... and 199, fall within chapter xvii of the income tax act, 1961 which are titled as "collection and recovery ..... the difference is the result of understanding the exact purpose and intent of the provisions of sections 198 and 199 of the income tax act, 1961.on the method of accounting consistently followed by the assessee for ..... order passed by the commissioner of income tax (appeals)-xxxvii at mumbai on 19-12-2000.the appeal arises out of the assessment completed under section 143(3) of the income tax act, 1961.the assessee is an individual carrying on the business of providing security and housekeeping services. ..... provisions for effectuating collection and recovery of the taxes that are determined under the other provisions of the act. ..... and gains of business or profession carried on by the assessee should be computed in accordance with the method of accounting regularly followed by the assessee as provided in section 145(1) of the income tax act, 1961 ..... opinion between the members constituting the division bench, the hon'ble president has referred, under section 255(4) of the income tax act, 1961, the following point of difference to me as a third member to resolve the controversy: "1. ..... judicial member, section 198 of the act provides that all sums deducted under chapter xvii are required, for the purpose of computing the income of the assessee to be deemed to be the income received and, therefore, the tax deducted at source has to be treated as income received in the assessment year 1997-98 .....

Smt. Varsha G. Salunke L/H of Late Vs. the Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)281ITR55(Mum.)

..... 198 and 199, fall within chapter xvii of the income-tax act, 1961 which are titled as "collection and recovery-deduction at source". ..... in other words, these are machinery provisions for effectuating collection and recovery of the taxes that are determined under the other provisions of the act. ..... according to the learned judicial member, section 198 of the act provides that all sums deducted under chapter xvii are required, for the purpose of computing the income of the assessee to be deemed to be the income received and, therefore, the tax deducted at source has to be treated as income received in the assessment year 1997-98 itself the learned judicial member further opined that according to section 199 of the act, the credit for tax deducted at source is required to be given for the amount so deducted on production ..... of the certificate furnished under section 203 of the act in the assessment made ..... the appeal arises out of the assessment completed under section 143(3) of the income-tax act, 1961.2. .....

Pay and Accounts Officer (Ew) Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1989)28ITD403(Delhi)

..... the income-tax act, 1961 provides for collection and recovery of tax under chapter xvii of the act. ..... the assessee had thereafter to file a return under section 206 of the income-tax act, 1961 showing salaries paid to the employees and the tax deducted thereon. ..... 4,944 against the assessee under section 201(1) of the income-tax act, 1961. ..... section 191 makes a provision of direct payment of tax by the assessee in the case of income in respect of which provision is not made under this chapter for deducting income-tax at the time of payment. ..... however, the income-tax officer found that the short deduction in each case had rendered the assessee liable to the provisions of section 201(1) of the act and the assessee could be treated as in default in respect of the short deductions made. ..... it is only because of these elaborate provisions that finally the person paying salary is required to furnish a prescribed return under section 206 so that the income-tax officer may find out whether the provisions relating to deduction of tax and payment thereof have been complied with. ..... is section 201 which lays down the consequences of such a failure to deduct or pay the tax and it is this section that the income-tax officer invoked leading to the present proceedings.8. ..... this is the provision that the income-tax officer has invoked to hold the assessee on the above facts and circumstances of the case as an assessee in default. .....

Berger Paints India Ltd. and ors. Vs. Assistant Commissioner of Income ...

Court : Kolkata

Reported in : (2000)164CTR(Cal)637,[2000]246ITR133(Cal)

..... . it further appears from the notification that under section 120(1) of the income-tax act, 1961, and all other powers enabling the chief commissioner of income-tax and in partial modification of earlier notification or notifications, the assistant commissioner of income-tax (tds) shall exercise the powers and perform the function of the assessing officer in so far as it relates to chapter xviib, i.e ..... . according to the petitioner under section 200 of the income-tax act, tax deducted at source under various provisions of chapter xvii-b of the act is required to be deposited with the government account ..... ., collection and recovery, chapter xxi, i.e ..... . ac/hq/planning/10/ 1999-2000, dated september 15, 1999, which is issued by the chief commissioner of income-tax whereunder assistant commissioner of income-tax (tds) and income-tax officer (tds) as specified in column 2 of the schedule in the joint commissioner of income-tax, range-21, calcutta, within the charge of the commissioner of income-tax, west bengal-vii, calcutta, hereunder shall exercise the powers and perform the functions of an assessing officer in so far as they relate to chapter xvii-b, chapter xv1i-d, chapter xxi and chapter xxii in respect of such person or a class of persons specified in column 3 of the schedule attached .....

Commissioner of Income-tax Vs. Shyam Sundar Tea Co. Pvt. Ltd.

Court : Guwahati

..... chapter xvii of the act (1961) relates to the collection and recovery of tax. ..... the reference was made ia the following terms : ' whether, on the facts and in the circumstances of the case, the tribunal was justified in cancelling the penalties imposed by the income-tax officer under section 221(1) of the income-tax act, 1961, relating to the assessment years 1960-61, 1961-62, 1962-63, 1963-64, 1964-65 and 1965-66, against the assessee, m/s, shyam sundar tea co. ..... the assessee preferred a further appeal to the appellate tribunal, gauhati bench, which set aside the order of penalty relating to the assessment years 1960-61, 1961-62, 1962-63, 1963-64, 1964-65 and 1965-66, in the view that amounts, as assessed, were not recoverable under the provisions of the indian income-tax act, but that they could be recovered only by a suit in civil court; as such no penalty can be imposed either under section 46(7) of the act of 1922, or under section 231 of the income-tax act, 1961. ..... to follow that if the crown was entitled merely on the basis of an undisputed debt owing to it to seek the inherent power of the court under section 151, civil procedure code, to pay over the money to it in discharge of the income-tax liability of the person whose money had been brought to court by way of execution by a third party, the crown was more or less in the position of another decree-holder seeking rateable distribution of the assets lying in court .....

Commissioner of Income-tax, Assam Vs. Shyam Sundar Tea Co. Pvt. Ltd.

Court : Guwahati

..... chapter xvii of the act (1961) relates to the collection and recovery of tax. ..... the reference was made in the following terms :"whether, on the facts and in the circumstances of the case, the tribunal was justified in cancelling the penalties imposed by the income-tax officer under section 221(1) of the income-tax act, 1961, relating to the assessment years 1960-61, 1961-62, 1962-63, 1963-64, 1964-65 and 1965-66, against the assessee, m/s. ..... .the assessee preferred a further appeal to the appellate tribunal, gauhati bench, which set aside the order of penalty relating to the assessment years 1960-61, 1961-62, 1962-63, 1963-64, 1964-65 and 1965-66, in the view that amounts as assessed, were not recoverable under the provisions of the indian income-tax act, but that they could be recovered only by a suit in civil court; as such no penalty can be imposed either under section 46(7) of the act of 1922, or under section 231 of the income-tax act, 1961. ..... to follow that if the crown was entitled merely on the basis of an undisputed debt owing to it to seek the inherent power of the court under section 151, civil procedure code, to pay over the money to it in discharge of the income-tax liability of the person whose money had been brought to court by way of execution by a third party, the crown was more or less in the position of another decree-holder seeking ratable distribution of the assets lying in court .....

inspecting Assistant Vs. T.T. Vasu

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1992)43ITD8(Mad.)

..... in our opinion going as it does against the scheme of the income-tax act, 1961 relating to collection and recovery of tax, the said contention lacks force.13. ..... considering the fact that the recourse taken by the department to recovery proceedings is itself the direct result of the default on the part of the assessee, the legislature could have, if it had so minded, stipulated that the advance tax recovered under chapter xvii would not be treated as advance-tax for purposes of calculating the interest payable by the government under section 214, on the one hand, and, on the other, the interest payable by the assessee under sections 215, 216 ..... the provisions relating to collection and recovery of tax are contained in chapter xvii of the act, and they have been collected under the following headings:- c. ..... first, section 219 treats the tax recovered from the assessee as advance-tax in pursuance of the provisions of chapter xvii as advance tax proper. ..... any sum, other than a penalty or interest, paid by or recovered from an assesses as advance tax in pursuance of this chapter shall be treated as a payment of tax in respect of the income of the period which would be the previous year for an assessment for the assessment year next following the financial year in which it was payable, and credit therefor shall be given to the assessee in the regular assessment: provided that where, before the completion of the regular assessment, a provisional assessment is made under .....

Rbf Rig Corpn. Lic (Rbfrc) as Agent Vs. Asstt. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)297ITR228(Delhi)

..... secondly, section 195a comes under chapter xvii which deals with collection and recovery of tax whereas section 44bb comes under chapter iv which deals with computation of business income. ..... the special bench has been constituted under section 255(3) of the income-tax act, 1961 on the recommendation of regular bench to dispose of the following issue: whether, on the facts and in the circumstances of the case, tax paid by the employer on the income of the assessee is entitled to exemption under section 10( 10cc) of the income-tax act? ..... the heading and other relevant provisions are as under: scheme for taxation of perquisites simplified with employer given option to pay tax on behalf of employees 64.1 under the existing provisions of section 192 of the income-tax act, 1961, an employer is required to deduct tax at source on income under the head "salaries", inclusive of the value of perquisites. ..... . (ii) that inasmuch as the appellant was not an employee of ballarpur, the amount could not be brought under the head "salary " within the purview of section 17 of the income-tax act, 1961, and had necessarily to be placed under section 56(1), viz ..... shri tulsiyan also drew our attention to para 64.1 in the memorandum explaining provisions in the finance bill, 2002: 64.1 under the existing provisions of section 192 of the income-tax act, 1961, an employer is required to deduct tax at source on income under the head 'salaries', inclusive of the value of perquisites. .....