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Bench: Shri Satbeer Singh Godara & Shri I. Rama Rao
2. We note at the outset with the able assistance coming from both the sides that the assessee’s identical sole substantive ground in all these cases challenges correctness of both learned lower authorities’ action in initiating sec.201(1) r.w.s. 201(1A) proceedings for recovery of varying sums of TDS amounts, assessment year-wise, respectively. 3. That being the case