TMI Blog2022 (9) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... dicated under Article 226 of the Constitution. HELD THAT:- As having perused the material on record and the provisions of Section 194J of Act of 1961, this Court is of the considered view that to ascertain the real object and import of the relationship between petitioner-college and Guest Faculty Lecturers and as to whether Guest Faculty Lecturers on the anvil of Section 194J for the purpose of T.D.S., disputed questions of fact will have to be gone into. It is trite law that writ jurisdiction ought not to be exercised when disputed questions of fact are involved and the relevant statute provides for an alternative efficacious remedy. Petitioner has not availed the alternative efficacious statutory remedy of appeal u/s.246 of Act of 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13438/2021, 13441/2021, 13445/2021, 13446/2021 and 13480/2021. 2. Present petitions filed under Article 226 by a government college seeks quashment of order dated 17.02.2020 (Annexure P/1) by the respondent by which penalty u/S.201 of Income-Tax, 1961 (for brevity Act of 1961 ) is imposed on the ground of petitioner-college having failed to deduct tax at source in regard to payment made by way of honorarium to Guest Faculty Lecturers for the assessment year 2017-18. 3. Learned counsel for the rival parties are heard on the question of admission so also on final disposal. 4. Indisputably, the statutory remedy of appeal u/S.246 of Act of 1961 is available to the petitioner to be availed. However, Shri Barnard, learned State counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollege, as per the provisions of Section 192 of the Income Tax Act, 1961 instead of Section 194J of the Income Tax Act, 1961 ? (iii) Whether on the facts and in the circumstances of the case, the Ld. ITAT is right in law in holding that there existed an employer-employee relationship between the Guest Faculty teachers and the College and the assessee-college is not liable to make deduction of tax at source u/s.194J of the Income Tax, 1961 ? (iv) Whether on the facts and in the circumstances of the case the findings recorded by the Ld. ITAT are perverse and contrary to the material available on record and not sustainable in the eyes of law ? 6. After adjudication of appeal, High Court of Punjab Haryana remanded the matter to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e anvil of Section 194J of Act of 1961 for the purpose of T.D.S., disputed questions of fact will have to be gone into. It is trite law that writ jurisdiction ought not to be exercised when disputed questions of fact are involved and the relevant statute provides for an alternative efficacious remedy. Petitioner has not availed the alternative efficacious statutory remedy of appeal u/S.246 of Act of 1961 before Commissioner (Appeals). 8. More so, this Court do not see any apparent jurisdictional error in the order of Assessing Authority (Annexure P/1), and therefore, none of the exceptions laid down in the decision of Apex Court in the case of Whirlpool Corporation vs. Registrar of Trademarks, Mumbai reported in (1998) 8 SCC 1 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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