https://www.taxtmi.com/caselaws?id=12422 The judgment upheld the orders annexure 3 and annexure 5, ruling against the petitioner in a dispute over non-deduction of tax at source. The court found the petitioner liable as an assessee in default under sections 201 and 197A(1A) of the Income-tax Act, 1961, due to failure to deduct tax on interest payments exceeding Rs.2,500 without receiving Form No. 15H before payment. The Commissioner affirmed the Income-tax Officer's jurisdiction and enforcement of tax demands, emphasizing the petitioner's obligation to comply with tax laws and respond to official communications promptly. The writ petitions were dismissed, reinforcing the petitioner's tax liabilities and the validity of the Department's actions. en-us Fri, 22 Feb 2002 00:00:00 +0530 Wed, 24 Feb 2010 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12422 The judgment upheld the orders annexure 3 and annexure 5, ruling against the petitioner in a dispute over non-deduction of tax at source. The court found the petitioner liable as an assessee in default under sections 201 and 197A(1A) of the Income-tax Act, 1961, due to failure to deduct tax on interest payments exceeding Rs.2,500 without receiving Form No. 15H before payment. The Commissioner affirmed the Income-tax Officer's jurisdiction and enforcement of tax demands, emphasizing the petitioner's obligation to comply with tax laws and respond to official communications promptly. The writ petitions were dismissed, reinforcing the petitioner's tax liabilities and the validity of the Department's actions. Case-Laws Income Tax Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12422