{"id":22158,"date":"2021-10-05T18:07:34","date_gmt":"2021-10-05T12:37:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashok-kumar-b-chowatia-v-jcit-tds-2021-435-itr-449-204-dtr-449-mad-hc\/"},"modified":"2021-11-13T15:52:03","modified_gmt":"2021-11-13T10:22:03","slug":"ashok-kumar-b-chowatia-v-jcit-tds-2021-435-itr-449-204-dtr-449-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashok-kumar-b-chowatia-v-jcit-tds-2021-435-itr-449-204-dtr-449-mad-hc\/","title":{"rendered":"Ashok Kumar B. Chowatia v. JCIT (TDS) (2021) 435 ITR 449 \/ 204 DTR 449 \/ 322 CTR 536\/ 281 Taxman 405 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that to the extent of tax-deducted by the tenant but not remitted to the Department, no demand should be made against the assessees. The balance of tax, if any, which had-escaped payment alone could be recovered from the assessees, by issuing suitable notices. \u00a0The demand notices issued against the assessees under section\u00a0201\u00a0were quashed. (AY. 2011-12, 2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source-Failure to deduct or pay-Recovery of  tax-Failure of tenant to remit tax deducted at source from rent-To be recovered from tenant and not assesse. [S. 194I, Art. 226]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-22158","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Lo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22158","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=22158"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22158\/revisions"}],"predecessor-version":[{"id":22498,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22158\/revisions\/22498"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}