Shri Vishal D Palani, Ahmedabad vs The Ito, Tds-3, Ahmedabad on 30 November, 2022
Shri Vishal D. Palani Vs. ITO
5.1 Respectfully following the above order, since the issue has been
decided in favour of the assessee in the assessee's own case in quantum
proceedings u/s. 143(3) of the Act, we are hereby directing that the demand
u/s. 201(1)/201(1A) of the Act is liable to be deleted.