https://www.taxtmi.com/caselaws?id=782400 The HC declined to adjudicate the substantive issue regarding the scope of TDS obligation under section 194B, holding that the petitioner had an equally efficacious alternate remedy by way of appeal under section 253 before the ITAT against the detailed orders of the CIT(A) for the relevant assessment years. Emphasizing SC precedents discouraging writ intervention where such remedies exist, the HC dismissed the writ petition and relegated the petitioner to pursue statutory appeals. To prevent the remedy from becoming illusory, the HC directed that if appeals are filed before the ITAT within four weeks, they shall be entertained on merits without objection on limitation. en-us Mon, 24 Nov 2025 00:00:00 +0530 Thu, 04 Dec 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782400 The HC declined to adjudicate the substantive issue regarding the scope of TDS obligation under section 194B, holding that the petitioner had an equally efficacious alternate remedy by way of appeal under section 253 before the ITAT against the detailed orders of the CIT(A) for the relevant assessment years. Emphasizing SC precedents discouraging writ intervention where such remedies exist, the HC dismissed the writ petition and relegated the petitioner to pursue statutory appeals. To prevent the remedy from becoming illusory, the HC directed that if appeals are filed before the ITAT within four weeks, they shall be entertained on merits without objection on limitation. Case-Laws Income Tax Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782400