https://www.taxtmi.com/caselaws?id=10375 The court dismissed the writ petitions seeking to quash the notice issued under section 226(3) of the Income-tax Act to the petitioner's banker. It held that the petitioner's obligation to deduct tax at source was clear under section 194A of the Income-tax Act. The court emphasized that the issue of penalty imposition should be decided by the appellate authority and not by the court in the writ petition. The court upheld the obligation to deduct tax at source and left the decision on penalty imposition to the appropriate appellate body. en-us Fri, 28 Jan 2005 00:00:00 +0530 Tue, 14 Jul 2009 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10375 The court dismissed the writ petitions seeking to quash the notice issued under section 226(3) of the Income-tax Act to the petitioner's banker. It held that the petitioner's obligation to deduct tax at source was clear under section 194A of the Income-tax Act. The court emphasized that the issue of penalty imposition should be decided by the appellate authority and not by the court in the writ petition. The court upheld the obligation to deduct tax at source and left the decision on penalty imposition to the appropriate appellate body. Case-Laws Income Tax Fri, 28 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10375