Notice Under section 156

[Reshma kochar]

Dear Experts,

Noitce under section 156 under the TDS provisions. What options are available against this???

Regards,

Reshma

[Mahir S]

If a case is one of "deemed default" under section 201, in that event, the service of notice under section 156 is not called for and to be ignored.

However,  if any such notice is given the same should be held to be redundant.

 

AI Summary

Deemed default under section 201 renders a notice under section 156 redundant in TDS proceedings, ignore it. A notice for recovery in the withholding-tax (TDS) context is redundant where the case is a deemed default under the withholding provisions, and such a notice need not be acted upon and may be ignored.