https://www.taxtmi.com/caselaws?id=15847 The court upheld the validity of section 201 of the Income-tax Act, 1961, as constitutional. Section 201 imposes penalties for failure to deduct or pay tax, treating defaulters as assessees in default. The Assessing Officer determines liability, computes unpaid tax, and issues demand notices, with provisions for appeal. The court emphasized procedural fairness, requiring assessment or available records for tax deductions. The petitioner was advised to appeal within four weeks. The writ petitions were disposed of, affirming the constitutionality of section 201. en-us Wed, 16 Jun 1999 00:00:00 +0530 Sat, 29 Aug 2009 15:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15847 The court upheld the validity of section 201 of the Income-tax Act, 1961, as constitutional. Section 201 imposes penalties for failure to deduct or pay tax, treating defaulters as assessees in default. The Assessing Officer determines liability, computes unpaid tax, and issues demand notices, with provisions for appeal. The court emphasized procedural fairness, requiring assessment or available records for tax deductions. The petitioner was advised to appeal within four weeks. The writ petitions were disposed of, affirming the constitutionality of section 201. Case-Laws Income Tax Wed, 16 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15847