https://www.taxtmi.com/caselaws?id=445193 The HC set aside assessment orders passed under Section 201 regarding TDS liability on interest payments to citizens who submitted Forms 15G and 15H. While the petitioner failed to respond to show cause notices and attend personal hearings, the assessing officer did not consider earlier email submissions containing partial information. The court found that complete information was not collated before issuing notices, which should have been examined before passing orders. Rather than directing statutory appeal under Section 251, the court remitted the matter back to the respondent to pass fresh orders on merits within three months, considering all available information and following due process. en-us Tue, 19 Sep 2023 00:00:00 +0530 Mon, 16 Feb 2026 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445193 The HC set aside assessment orders passed under Section 201 regarding TDS liability on interest payments to citizens who submitted Forms 15G and 15H. While the petitioner failed to respond to show cause notices and attend personal hearings, the assessing officer did not consider earlier email submissions containing partial information. The court found that complete information was not collated before issuing notices, which should have been examined before passing orders. Rather than directing statutory appeal under Section 251, the court remitted the matter back to the respondent to pass fresh orders on merits within three months, considering all available information and following due process. Case-Laws Income Tax Tue, 19 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445193