CONNER INSTITUTE OF HEALTH CARE AND RESEARCH CENTER PVT. LTD vs DCIT, CIRCLE- 73(1), DELHI

Judgment text excerpt

$~111 * IN THEHIGH COURTOF DELHIAT NEW DELHI % Date of Decision: 30.04.2025 + W.P.(C) 16978/2022 CONNER INSTITUTE OF HEALTH CARE AND RESEARCH CENTER PVT. LTD .....Petitioner Through: Mr Mukesh Gupta and Mr S.B. Gandhi, Advocates. versus DCIT, CIRCLE- 73(1), DELHI .....Respondent Through: Mr Ruchir Bhatia, senior standing counsel with Mr Anant Mann, Ms Aditi Sabharwal and Mr Abhishek Anand, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning a notice dated 19.03.2021 [impugned notice] issued under Section 201 of the Income Tax Act, 1961 [the Act] in respect of financial year [FY] 2015-16. 2. The subject matter of the said notice indicates that it is for the verification under Section 201(1)/201(1A) of the Act and for furnishing details/information. It is the petitioner’s contention that Section 201(1) of the Act does not contemplate any proceedings, which are akin to assessment Signature Not Verified Digitally Signed By:TARUN RANA Signing Date:07.05.2025 W.P.(C) 16978/2022 Page 1 of 7 16:10:59 proceedings, for assessment of the obligation to deduct and deposit the tax at source [TDS]. In addition to the above, the petitioner also submits that there is no basis for initiating any proceedings for passing an order under Section 201(1) of the Act as there is no failure on the part of the petitioner to deduct and deposit the TDS. 3. At the outset, it is relevant to refer to Section 201 of the Act, which reads as under: “201. Consequences of failure to deduct or pay. —(1) Where any person, including the principal officer of a company, — (a) who is required to deduct any sum in accordance with the provisions of this Act; or (b) referred to in sub-section (1A) of sec