TMI Blog2009 (1) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... st can be imposed on the payee-assessee. - 1037 of 2008 - - - Dated:- 14-1-2009 - F. I. REBELLO and R. S. MOHITE JJ. Parag Vyas with P. S. Sahadevan for the appellant. Paras Kaka with A. K Jasani for the respondent. JUDGMENT 1. The Revenue has come in appeal on the following question: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The submission on behalf of the Revenue is that, on failure of the payer to deduct the advance tax, it is the liability of the assessee to pay the advance tax even on the amount which had not been deducted under section 195 of the Income-tax Act. 4. Our attention also has been invited to the observations of the Full Bench of this court under the Indian Income-tax Act, 1922, in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . reported in [2003] 264 ITR 320 (Uttaranchal). One of the questions was, as to whether interest could be levied on the assessee under section 234B of the Act in respect of tax which was not liable to be deducted at source. A learned Bench of the Uttaranchal High Court, after considering the provisions, held as under (page 328): "Secondly, although section 191 of the Act is not overridden by s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of the Director of Income-tax (International Taxation) v. Morgan Corporation Guarantee International Finance Corporation, by applying the ratio of that judgment. 7. Our attention is also invited to the judgment of the Madras High Court, in the case of CIT v. Madras Fertilisers Ltd. reported in [1984] 149 ITR 703, where the Madras High Court took the view that the amount of tax dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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