https://www.taxtmi.com/caselaws?id=427097 The High Court dismissed the petitions seeking to quash the penalty imposed under Section 201 of the Income-Tax Act, 1961 on a government college for failure to deduct tax at source in payments to Guest Faculty Lecturers. The Court held that writ jurisdiction should not be exercised when disputed questions of fact exist, emphasizing the availability of the statutory remedy of appeal under Section 246. The petitioner was granted 45 days to appeal before the Appellate Authority, with the interim order remaining in place solely to facilitate the appeal process. Failure to appeal within the specified period would allow the Revenue to execute the assessment order. en-us Mon, 29 Aug 2022 00:00:00 +0530 Thu, 01 Sep 2022 08:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427097 The High Court dismissed the petitions seeking to quash the penalty imposed under Section 201 of the Income-Tax Act, 1961 on a government college for failure to deduct tax at source in payments to Guest Faculty Lecturers. The Court held that writ jurisdiction should not be exercised when disputed questions of fact exist, emphasizing the availability of the statutory remedy of appeal under Section 246. The petitioner was granted 45 days to appeal before the Appellate Authority, with the interim order remaining in place solely to facilitate the appeal process. Failure to appeal within the specified period would allow the Revenue to execute the assessment order. Case-Laws Income Tax Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427097