2026 (3) TMI 819

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....h: Mr. Ajay Vohra, Sr. Advocate with Mr. Manuj Sabharwal, Advocate. For the Respondents Through: Mr. Puneet Rai, SSC. JUDGMENT PER DINESH MEHTA, J. (ORAL) 1. By way of present writ petition, the petitioner-assessee has challenged order of the Commissioner of Income Tax (TDS-2), Delhi (hereinafter referred to as 'Appellate Authority') passed on 09.02.2026, vide which the petitioner's st....

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....unal') vide its order dated 21.11.2025 in no ambiguous terms has held that in the present factual backdrop, the petitioner was not required to deduct tax and hence no disallowance could be made and in spite of the fact that such order was brought to his notice, the respondent no.1 neither dealt with nor has he followed the same and has passed the impugned order subjecting the petitioner to the con....

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..... He nevertheless argued that the interim order cannot be claimed as a matter of right and the same is within the discretion of the Assessing Officer and Appellate Authority, which discretion should not be upturned unless any glaring facts come to the notice of this Court. 7. Heard learned counsel for the parties. 8. We are not oblivious of legal position that in the matters relating to stay....

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....n petitioner's own case, it has been held to be 'an assessee not in default' vide orders dated 31.03.2025 (Annexure P-12 and P-13). Such being the position, we are of the view that the petitioner-assessee cannot be called upon to pay 20% of the outstanding demand, as has been ordered by the Appellate Authority. Because in any case the amount levied under Section 201(1A) of the Act of 1961 is a pen....