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2023 (8) TMI 336 - DELHI HIGH COURTPenalty u/s 271C - demand notice issued u/s 156 - petitioner treated as an assessee-in-default u/s 201/201(1A) for its failure to deduct withholding tax qua External Development Charges (EDC) paid to the Haryana Urban Development Authority [“HUDA”] - HELD THAT:- As relying on case DLF Homes Panchkula Pvt. Ltd. [2022 (12) TMI 1426 - DELHI HIGH COURT] the same result should follow vis-a-vis the penalty order and the demand notice assailed in the instant writ petition. Accordingly, the aforementioned penalty order and demand notice are quashed.
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