COMMNR.INCOME TAX vs. PIYUSH KU GUPTA

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

200, 561, 633 and 688 of 2005 Page 14 of 15 Court in that case referred to Circular dated 29th January 1997 issued by the CBDT which declared as under: “no demand visualised under Section 102 (1) of the Income Tax Act should be enforced after the tax deductor has satisfied the officer-in-charge of TDS