2023 (7) TMI 907

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....TION (L)NO.6475 OF 2023, WRIT PETITION (L)NO.6518 OF 2023, WRIT PETITION (L)NO.6760 OF 2023, WRIT PETITION (L)NO.7923 OF 2023, WRIT PETITION (L) NO.12992 OF 2023 - -<br>Income Tax<br>K.R. SHRIRAM & FIRDOSH P. POONIWALLA, JJ. For the Petitioner. : Ms. Manini Bharati with Mr. Suyash More i/b. Mr. Rahul Soman, For the Respondent No. 1. : Mr. Akhileshwar Sharma, Mr. Manoj Shirsat, Mr. Ajeet Manw....

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....ners. The amounts deducted were not being deposited with the Income Tax Department. Since there was a mismatch in his statement, the Income Tax Department has issued notices to Petitioner. 3. It is Petitioner's case that Section 205 of the Income Tax Act, 1961 (the 'Act') provides that where tax is deductible at source under the provisions of Chapter XVII, the assesssee shall not be called upon....

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....ection 205 of the Act puts a bar on direct demand against the assessee in such cases and the demand on account of tax credit mismatch in such situations cannot be enforced coercively. 6. Counsel appearing for Revenue in each of the Petitions state that Petitioners be directed to furnish evidence to the Income Tax Officer who has issued notice of demand that tax has been deducted at source from ....