https://www.taxtmi.com/caselaws?id=770353 Delhi HC held that notice under Section 201(1) of Income Tax Act was unwarranted where petitioner had deducted TDS at lower rate pursuant to valid certificate. Court found no material on record indicating failure to deduct or deposit TDS. Revenue's allegation was sufficiently addressed by petitioner's rejoinder affidavit. HC concluded no proceedings under Section 201 were justified against petitioner, effectively quashing the impugned notice. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 09 May 2025 09:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770353 Delhi HC held that notice under Section 201(1) of Income Tax Act was unwarranted where petitioner had deducted TDS at lower rate pursuant to valid certificate. Court found no material on record indicating failure to deduct or deposit TDS. Revenue's allegation was sufficiently addressed by petitioner's rejoinder affidavit. HC concluded no proceedings under Section 201 were justified against petitioner, effectively quashing the impugned notice. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770353