Assessee in default status extends to persons failing withholding obligations, creating deemed liability where tax remains unpaid. The substituted Explanation to section 191 declares that any person required to deduct tax at source, including a principal officer or an employer under sub-section (1A) of section 192, who fails to deduct or, after deducting, fails to pay the whole or part of such tax, and where the assessee has also failed to pay, shall be deemed to be an assessee in default under sub-section (1) of section 201, effective from the 1st day of June, 2003.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessee in default status extends to persons failing withholding obligations, creating deemed liability where tax remains unpaid.
The substituted Explanation to section 191 declares that any person required to deduct tax at source, including a principal officer or an employer under sub-section (1A) of section 192, who fails to deduct or, after deducting, fails to pay the whole or part of such tax, and where the assessee has also failed to pay, shall be deemed to be an assessee in default under sub-section (1) of section 201, effective from the 1st day of June, 2003.
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