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2023 (1) TMI 730 - SCH - Income TaxNotice u/s 201 - failure to deduct or pay - period of limitation - HELD THAT:- As considering the fact that the liability of the recipient in the subject-matter of Appeal before the High Court and to avoid any further question, which may arise on limitation, we confirm the impugned judgment and order passed by the High Court [2022 (2) TMI 345 - BOMBAY HIGH COURT] quashing and setting aside the order u/s 201 we also direct that the matter be remitted to the AO(TDS) at the stage of issuance of show cause notice u/s 201 so that after the decision of the High Court in the pending Appeal, the same can be proceeded further in accordance with law and on merits.
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