https://www.taxtmi.com/caselaws?id=346220 The case involved a University deducting tax at source under section 192 of the Income Tax Act. The Appellate Tribunal emphasized that for a deductor to be deemed an assessee in default, it is essential that the payee has also failed to pay tax directly. The Tribunal highlighted the duty of the Income Tax Officer (TDS) to ascertain if the payee has failed to pay tax directly before treating the deductor as an assessee in default. Compliance with the Explanation to section 191 was stressed, stating that both the deductor's failure to deduct tax and the payee's failure to pay tax directly are necessary. Judicial precedents were cited to emphasize the foundational requirement for treating a deductor as an assessee in default. en-us Mon, 15 May 2017 00:00:00 +0530 Sat, 05 Aug 2017 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346220 The case involved a University deducting tax at source under section 192 of the Income Tax Act. The Appellate Tribunal emphasized that for a deductor to be deemed an assessee in default, it is essential that the payee has also failed to pay tax directly. The Tribunal highlighted the duty of the Income Tax Officer (TDS) to ascertain if the payee has failed to pay tax directly before treating the deductor as an assessee in default. Compliance with the Explanation to section 191 was stressed, stating that both the deductor's failure to deduct tax and the payee's failure to pay tax directly are necessary. Judicial precedents were cited to emphasize the foundational requirement for treating a deductor as an assessee in default. Case-Laws Income Tax Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346220