https://www.taxtmi.com/caselaws?id=419443 The court quashed the show cause notice and order, ruling that the petitioner was not liable to deduct tax at source under Section 195 of the Income Tax Act, as it did not make any payment to the non-resident entity. The court held that respondent no.1 lacked jurisdiction to treat the petitioner as an assessee in default under Section 201 of the Act. Consequently, the petition was allowed, and the impugned notice and order were set aside. en-us Sat, 26 Feb 2022 00:00:00 +0530 Thu, 23 Jun 2022 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419443 The court quashed the show cause notice and order, ruling that the petitioner was not liable to deduct tax at source under Section 195 of the Income Tax Act, as it did not make any payment to the non-resident entity. The court held that respondent no.1 lacked jurisdiction to treat the petitioner as an assessee in default under Section 201 of the Act. Consequently, the petition was allowed, and the impugned notice and order were set aside. Case-Laws Income Tax Sat, 26 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419443