https://www.taxtmi.com/caselaws?id=7904 The court held that the notices proposing to treat the petitioner as an agent under Section 163 for recovery under Section 201 were impermissible. The court set aside the notices, issuing a writ of prohibition against further action based on them. It clarified that income-tax authorities could proceed under either agent provisions or tax deduction at source, not both simultaneously. Other contentions raised were left open for future proceedings if initiated by the authorities. en-us Fri, 06 Mar 1970 00:00:00 +0530 Sat, 21 Jan 2012 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7904 The court held that the notices proposing to treat the petitioner as an agent under Section 163 for recovery under Section 201 were impermissible. The court set aside the notices, issuing a writ of prohibition against further action based on them. It clarified that income-tax authorities could proceed under either agent provisions or tax deduction at source, not both simultaneously. Other contentions raised were left open for future proceedings if initiated by the authorities. Case-Laws Income Tax Fri, 06 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7904