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    <title>Orders under s.201 quashed for A.Y.2018-19 and 2019-20; matter remitted for fresh adjudication after appeal</title>
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    <description>The HC quashed and set aside orders under s.201 for A.Y. 2018-19 and 2019-20, holding them unsustainable because identical issues were earlier quashed for A.Y. 2014-15 and 2016-17 and the AO (TDS) acted without jurisdiction contrary to the Tribunal&#039;s decisions; the Revenue&#039;s plea of alternate remedy was rejected. The matter is remitted to the AO (TDS) to the stage of issuance of the show-cause notice under s.201 for fresh adjudication after disposal of the pending HC appeal, with all consequential proceedings held infructuous. The Petitioner&#039;s undertaking to withdraw statutory appeals before the CIT(A) is accepted, subject to revival if this order is set aside on challenge.</description>
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    <pubDate>Fri, 31 Oct 2025 08:23:13 +0530</pubDate>
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      <title>Orders under s.201 quashed for A.Y.2018-19 and 2019-20; matter remitted for fresh adjudication after appeal</title>
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      <description>The HC quashed and set aside orders under s.201 for A.Y. 2018-19 and 2019-20, holding them unsustainable because identical issues were earlier quashed for A.Y. 2014-15 and 2016-17 and the AO (TDS) acted without jurisdiction contrary to the Tribunal&#039;s decisions; the Revenue&#039;s plea of alternate remedy was rejected. The matter is remitted to the AO (TDS) to the stage of issuance of the show-cause notice under s.201 for fresh adjudication after disposal of the pending HC appeal, with all consequential proceedings held infructuous. The Petitioner&#039;s undertaking to withdraw statutory appeals before the CIT(A) is accepted, subject to revival if this order is set aside on challenge.</description>
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