Liability for non-remittance of TDS rests with those responsible...

Liability for non-remittance of TDS rests with those responsible for corporate affairs; petitioner may challenge assessment orders as based on the company's erroneous TDS declaration and is entitled to pursue the statutory appellate remedy under Section 260A of the Income Tax Act, which must be followed rather than seeking Article 226 review. The Official Liquidator failed to consider the petitioner's representation; the court directed the Liquidator to consider instituting appeals and placed a temporary bar on precipitative recovery or prosecution until the representation is decided or the appeal period expires.

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