https://www.taxtmi.com/caselaws?id=407158 The court quashed the impugned demand notices for tax arrears, directing the tax recovery efforts towards the second respondent who was the assessee in default. The petitioners were not held liable for the tax deducted but not remitted by the second respondent, emphasizing procedural fairness. The court ordered fresh notices to be issued by the tax department, allowing recovery from the petitioners only after suitable notice issuance. The writ petitions were disposed of without costs, ensuring no double taxation on the petitioners. en-us Fri, 16 Apr 2021 00:00:00 +0530 Wed, 04 Aug 2021 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407158 The court quashed the impugned demand notices for tax arrears, directing the tax recovery efforts towards the second respondent who was the assessee in default. The petitioners were not held liable for the tax deducted but not remitted by the second respondent, emphasizing procedural fairness. The court ordered fresh notices to be issued by the tax department, allowing recovery from the petitioners only after suitable notice issuance. The writ petitions were disposed of without costs, ensuring no double taxation on the petitioners. Case-Laws Income Tax Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407158