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2024 (4) TMI 1195

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..... the petitioners - HELD THAT:- Learned advocate for the petitioner referred to and relied upon the Press Release dated 11th March, 2016 issued by the Central Board of Direct Taxes wherein it is mentioned that as per the Office Memorandum issued on 11th March, 2015 wherein it is re-emphasised that the AO shall not enforce demands created on account of mismatch of credit due to non-payment of TDS amo .....

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..... out forthwith. 2. It was submitted by learned advocate for the petitioner that the respondent authorities have issued the intimation under Section 143(1) of the Income Tax Act, 1961 for the assessment year under consideration being A.Y. 2020-21 and 2021-22 and also intimated that the same may be considered as a notice of demand under Section 156(3) of the Act. 2.1 Learned advocate for the petitio .....

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..... Ghadge v. Income Tax Officer, Circle 22(1) Ors. being Writ Petition No.1332 of 2023 with other allied matters decided on 17th July, 2023 of Hon ble High Court of Bombay. 3. Considering the above submissions, issue Notice, returnable on 08th July, 2024. 4. In the meanwhile, the impugned demand notices shall remain stayed till the final disposal of the petition. Direct service, through email, is pe .....

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