Section 205 - Bar against direct demand on assessee
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....irect demand on assessee [ Section 205 ] Where tax is deductible at the source under the foregoing provisions of this Chapter (i.e. Chapter XVII), the assessee shall not be called upon to pay the tax....
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....etty, Anand V. Ved, Purva K. Nayak, Bhaskar Dutta, Beena Varghese Versus Income Tax Officer Ward 24 (1) (1) , Mumbai & Others - 2023 (7) TMI 907 - Bombay HC ] * The seller sold an immovable proper....


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