https://www.taxtmi.com/caselaws?id=799522 Protection against adverse action for failure to deduct tax at source from annual lease rent cannot be denied solely because a similarly situated assessee was not a party to earlier connected litigation. GNOIDA was treated as falling outside the expression "Government", requiring tax deduction from annual lease rent for the relevant assessment period; however, all similarly situated assessees were entitled to an opportunity of hearing. As the respondent had received no such hearing and the Authority's position was uniformly applicable, protection from adverse action remained available. Likely finalisation of GNOIDA's assessment also supported non-interference with the concurrent orders. en-us Tue, 04 Aug 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799522 Protection against adverse action for failure to deduct tax at source from annual lease rent cannot be denied solely because a similarly situated assessee was not a party to earlier connected litigation. GNOIDA was treated as falling outside the expression "Government", requiring tax deduction from annual lease rent for the relevant assessment period; however, all similarly situated assessees were entitled to an opportunity of hearing. As the respondent had received no such hearing and the Authority's position was uniformly applicable, protection from adverse action remained available. Likely finalisation of GNOIDA's assessment also supported non-interference with the concurrent orders. Case-Laws Income Tax Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799522