2024 (4) TMI 1195 - HC - Income Tax

Gujarat HC Stays Income Tax Demand Notices for Assessment Years 2020-21 and 2021-22; Direct Service via Email Allowed.

The HC of Gujarat stayed the income tax demand notices for assessment years 2020-21 and 2021-22. A notice was issued, returnable on 08 July 2024, ... Demand raised on employees - employer of the petitioners did not pay the Tax Deducted at Source from the salary of the petitioners - HELD THAT:- Learned advocate for the petitioner referred to and relied upon the Press Release dated 11th March, 2016 issued by the Central Board of Direct Taxes wherein it is mentioned that as per the Office Memorandum issued on 11th March, 2015 wherein it is re-emphasised that the AO shall not enforce demands created on account of mismatch of credit due to non-payment of TDS amount to the credit of the Government by the deductor. Considering the above submissions, issue Notice, returnable on 08th July, 2024. In the meanwhile, the impugned demand notices shall remain stayed till the final disposal of the petition. The High Court of Gujarat stayed the demand notices issued by the income tax authorities for assessment years 2020-21 and 2021-22. The court issued a notice returnable on 08th July, 2024, and allowed direct service through email. The petitioner relied on a Press Release by the Central Board of Direct Taxes regarding demands created due to non-payment of TDS.