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Bar against direct demand on assessee

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....p;   *************** NOTES:- 1. Substituted vide Section 48 of the Finance (No. 2) Act, 2004 w.e.f. 01-10-2004 before it was read as,  "sections 192 to 194, section 194A, section 194B, section 194BB, section 194C, section 194D, section 194E, section 194EE, section 194F, section 194G, section 194H, section 194-I, section 194J, section 194K, section 194L, se....