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2005 (6) TMI 28 - HC - Income TaxDemand for payment of tax – TDS – Held that the Revenue is to be definitely restrained in terms of section 205 from enforcing any demand on the assessee-petitioner in so far as the demand with reference to the amount of tax which had been deducted by the tenant of the assessee in the present case, and assuming that the tenant : had not remitted the amount to the Central Government - Only course open to the Revenue is to recover the amount from the very person who has deducted, and not from the petitioner - writ petition is allowed in part and the demand under the impugned notice, in so far as it relates to the demand for payment of tax, which had already been deducted by the tenant of the petitioner stands quashed. The Revenue is restrained from enforcing such demand as against the petitioner either by raising a demand or by any other coercive method. It is open to the Revenue to realize the amount from the other person and if the assessee pays it voluntarily receive it, but not otherwise. Rule issued and made absolute.
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