https://www.taxtmi.com/caselaws?id=389718 The Tribunal directed the Assessing Officer to verify if the Noida Authority had paid the tax and interest; if so, the assessee cannot be held liable under section 201(1A) of the Act. The Tribunal emphasized the need for verification before imposing any liability on the assessee, ultimately allowing the appeal for statistical purposes. en-us Wed, 30 Oct 2019 00:00:00 +0530 Mon, 16 Dec 2019 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389718 The Tribunal directed the Assessing Officer to verify if the Noida Authority had paid the tax and interest; if so, the assessee cannot be held liable under section 201(1A) of the Act. The Tribunal emphasized the need for verification before imposing any liability on the assessee, ultimately allowing the appeal for statistical purposes. Case-Laws Income Tax Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389718