2022 (12) TMI 1426

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....br>Income Tax<br>Hon&#39;ble Mr. Justice Rajiv Shakdher And Hon&#39;ble Ms. Justice Tara Vitasta Ganju For the Petitioner : Ms. Kavita Jha, Mr. Vaibhav Kulkarni and Mr. Anant Mann, Advs. For the Respondents : Mr. Sunil Agarwal, Sr. Standing Counsel and Mr. Tushar Gupta, Jr. Standing Counsel with Mr. Utkarsh Tiwari, Adv. ORDER [Physical Hearing/Hybrid Hearing (as per request)] CM No.....

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....d on merits is: whether the petitioners can be treated as assessees in default under Section 201/201(1A) of the Income Tax Act, 1961 [in short "Act"] for their failure to deduct withholding tax against External Development Charges (EDC) paid to Haryana Urban Development Authority (in short "HUDA"). 3. Insofar as the above-captioned writ petitions are concerned, what has been assailed, is the or....