https://www.taxtmi.com/caselaws?id=8118 A deeming provision that treats a payer as an assessee in default for failure to deduct tax at source from payments to a non-resident creates a limited fiction for recovery of the tax that should have been withheld. It does not convert the consequential order into an assessment order, because the liability arises from the payer's default and not from the ordinary charging or assessment machinery. The comparable scheme under the 1961 Act also treats non-deduction or non-payment as a separate consequence. On that basis, the limitation applicable to assessment orders does not govern such an order. en-us Mon, 10 Feb 1969 00:00:00 +0530 Sat, 28 Mar 2009 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8118 A deeming provision that treats a payer as an assessee in default for failure to deduct tax at source from payments to a non-resident creates a limited fiction for recovery of the tax that should have been withheld. It does not convert the consequential order into an assessment order, because the liability arises from the payer's default and not from the ordinary charging or assessment machinery. The comparable scheme under the 1961 Act also treats non-deduction or non-payment as a separate consequence. On that basis, the limitation applicable to assessment orders does not govern such an order. Case-Laws Income Tax Mon, 10 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8118