https://www.taxtmi.com/caselaws?id=248768 The Tribunal allowed the appeal challenging tax withholding demands under section 201(1) and 201(1A) r.w.s. 194 A for assessment years 2001-02 to 2007-08. It emphasized the need for the revenue to prove non-recovery of taxes from the primary taxpayer before invoking vicarious recovery liability. The judgment highlighted the importance of assessing whether taxes were paid by income recipients before invoking recovery provisions. The matter was remanded to the Assessing Officer for fresh adjudication in accordance with the law, ensuring a fair hearing and a detailed order. Other issues were kept pending, and the appeal was allowed for statistical purposes. en-us Fri, 20 Jun 2014 00:00:00 +0530 Mon, 23 Jun 2014 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248768 The Tribunal allowed the appeal challenging tax withholding demands under section 201(1) and 201(1A) r.w.s. 194 A for assessment years 2001-02 to 2007-08. It emphasized the need for the revenue to prove non-recovery of taxes from the primary taxpayer before invoking vicarious recovery liability. The judgment highlighted the importance of assessing whether taxes were paid by income recipients before invoking recovery provisions. The matter was remanded to the Assessing Officer for fresh adjudication in accordance with the law, ensuring a fair hearing and a detailed order. Other issues were kept pending, and the appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248768