https://www.taxtmi.com/caselaws?id=312023 The HC quashed the outstanding tax demands for Assessment Years 2012-2013 and 2013-2014, as the tax deducted at source by the employer cannot be recovered from the petitioner, referencing Section 205 of the Income Tax Act, 1961. Consequently, the show-cause notice dated 04.02.2020 was also invalidated. Regarding Assessment Year 2019-2020, the petitioner's request for a refund was not pursued further, as the refund had already been received. The court disposed of the writ petition and instructed parties to proceed based on the digitally signed order. en-us Tue, 31 Oct 2023 00:00:00 +0530 Sun, 28 Jan 2024 10:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312023 The HC quashed the outstanding tax demands for Assessment Years 2012-2013 and 2013-2014, as the tax deducted at source by the employer cannot be recovered from the petitioner, referencing Section 205 of the Income Tax Act, 1961. Consequently, the show-cause notice dated 04.02.2020 was also invalidated. Regarding Assessment Year 2019-2020, the petitioner's request for a refund was not pursued further, as the refund had already been received. The court disposed of the writ petition and instructed parties to proceed based on the digitally signed order. Case-Laws Income Tax Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312023