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2023 (2) TMI 1176 - DELHI HIGH COURTAssessee in default u/s 201(1)/201(1A) - failure to deduct withholding tax against External Development Charges (EDC) paid to Haryana Urban Development Authority (in short “HUDA”) - HELD THAT:- As what has been assailed is the order dated 31.01.2023 passed under Section 201(1)/201(1A) of the Act by the respondent and the notice of demand of even date i.e., 31.01.2023 passed under Section 156 of the Act. Issue notice. Respondents accepts notice on behalf of the respondent/revenue. Counter-affidavit will be filed within the next 10 days. Rejoinder thereto, if any, will be filed before the next date of hearing. List the above-captioned matter on 19.05.2023.
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