Amit Sahni v. UOI (2022) 285 Taxman 83/ 212 DTR 83/ 325 CTR 703 (SC)

S. 194A : Deduction at source-Interest other than interest on securities-Interest payable under an award of Motor Accident Claims Tribunal-Petitioner is not aggrieved-Petition not entertained as public interest. [S. 194A(3)(ixa)]

Petitioner had sought to challenge validity of section 194A(3)(ixa) under which tax is required to be deducted at source on interest payable under an award of Motor Accident Claims Tribunal. Court held that since petitioner was not personally aggrieved by award of MACT and a challenge of this nature would have to be brought before Court by a person aggrieved, there was no reason to entertain said petition filed in public interest.

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