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TMI Blog2015 (3) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout remedy; the payer may be regarded an assessee-in-default under Section 201, and the consequences delineated in that provision will visit the payer. - Decided in favour of assessee. - ITA 222/2015, ITA 223/2015, ITA 224/2015, ITA 225/2015 - - - Dated:- 23-3-2015 - S. Ravindra Bhat And R.K.Gauba JJ. For the Appellant : Mr. Kaanan Kapur and Mr. Bhushan Kapur, Advs. For the Respondent : Mr. N P Sahni, sr. standing counsel Mr. Justice S. Ravindra Bhat (OPEN COURT) Exemption is allowed subject to all just exceptions. The applications are disposed of. ITA Nos.222/2015, 223/2015, 224/2015 and 225/2015 1. Admit. 2. Mr. N P Sahni, sr. standing counsel accepts notice. 3. With the consent of the counsel the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferent expressions however, the expression sum chargeable under the provisions of the Act is used only in Section 195. For example, Section 194C casts an obligation to deduct TAS in respect of any sum paid to any resident. 9. In the light of the above directions and after considering the submissions of the parties, the Karnataka High Court decided the matter finally in Samsung Electronics (supra). 10. This Court had taken note of the relevant part of the Supreme Court s order after which the Karnataka High Court decided the matter on merits in Samsung Electronics (supra). This Court thereafter on 12.01.2015 decided in Director of Income Tax V. GE Packaged Power Inc. and Ors. as follows : 21. A Court's task is to unrav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this it follows that where a person responsible for deduction is fairly certain then he can make his own determination as to whether the tax was deductible at source and, if so, what should be the amount thereof. 22. This Court, therefore, holds that Jacabs (supra) applies in such situations; Alcatel Lucent (supra) can be explained as a decision turning upon its facts; its seemingly wide observations, limited to the circumstances of the case. This Court, therefore, holds that the view taken by ITAT was correct; the primary liability of deducting tax (for the period concerned, since the law has undergone a change after the Finance Act, 2012) is that of the payer. The payer will be an assessee in default, on failure to discharge the obli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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