https://www.taxtmi.com/highlights?id=57813 Default u/s 201 - demand notices challenged by the petitioners on the ground that the tax that has been demanded as arrears of tax from the petitioners Tax Deducted at Source by the second respondent but was not paid the credit of the Central Government - to the extent Tax was Deducted by the second respondent but not remitted, no demand shall be made against the petitioners. If the second respondent had failed to remit the tax to the credit of the Income Tax Department, it is however open to the department to recover the same from the 2nd respondent in the manner known to Law. - HC en-us Sat, 01 May 2021 11:38:23 +0530 Sat, 01 May 2021 11:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57813 Default u/s 201 - demand notices challenged by the petitioners on the ground that the tax that has been demanded as arrears of tax from the petitioners Tax Deducted at Source by the second respondent but was not paid the credit of the Central Government - to the extent Tax was Deducted by the second respondent but not remitted, no demand shall be made against the petitioners. If the second respondent had failed to remit the tax to the credit of the Income Tax Department, it is however open to the department to recover the same from the 2nd respondent in the manner known to Law. - HC Highlights Income Tax Sat, 01 May 2021 11:38:23 +0530 https://www.taxtmi.com/highlights?id=57813