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    <title>2025 (10) TMI 1309 - BOMBAY HIGH COURT</title>
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    <description>HC quashed orders under section 201 for A.Y. 2018-19 and 2019-20, holding the Assessing Officer (TDS) acted without jurisdiction and that proceedings inconsistent with the Tribunal&#039;s earlier decisions cannot be sustained. Orders for A.Y. 2014-15 and 2016-17 were already quashed. The petitions were held maintainable despite availability of alternate remedies. The matters for 2018-19 and 2019-20 are remitted to the AO at the show-cause notice stage for reconsideration after the pending High Court appeal; consequential proceedings are rendered infructuous. Petitioner undertook to withdraw pending appeals, which will revive if this order is set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=780512</link>
      <description>HC quashed orders under section 201 for A.Y. 2018-19 and 2019-20, holding the Assessing Officer (TDS) acted without jurisdiction and that proceedings inconsistent with the Tribunal&#039;s earlier decisions cannot be sustained. Orders for A.Y. 2014-15 and 2016-17 were already quashed. The petitions were held maintainable despite availability of alternate remedies. The matters for 2018-19 and 2019-20 are remitted to the AO at the show-cause notice stage for reconsideration after the pending High Court appeal; consequential proceedings are rendered infructuous. Petitioner undertook to withdraw pending appeals, which will revive if this order is set aside.</description>
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