https://www.taxtmi.com/caselaws?id=10655 The court allowed the writ petition in part, quashing the demand for the assessment years 1999-2000, 2000-01, and 2001-02 to the extent it related to the amounts deducted by the tenant. The Revenue was restrained from enforcing this demand against the petitioner and was directed to recover the amount from the tenant instead. The judgment underscores the protection offered to assessees under Section 205 and clarifies that the Revenue must seek recovery from the person who deducted the tax, not the assessee. en-us Thu, 09 Jun 2005 00:00:00 +0530 Tue, 21 Jul 2009 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10655 The court allowed the writ petition in part, quashing the demand for the assessment years 1999-2000, 2000-01, and 2001-02 to the extent it related to the amounts deducted by the tenant. The Revenue was restrained from enforcing this demand against the petitioner and was directed to recover the amount from the tenant instead. The judgment underscores the protection offered to assessees under Section 205 and clarifies that the Revenue must seek recovery from the person who deducted the tax, not the assessee. Case-Laws Income Tax Thu, 09 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10655