2023 (8) TMI 336

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..... 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 aforementione .....

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..... ed under Section 156 of the Act. 3. It is not in dispute that insofar as the merits of the matter are concerned, i.e., whether the petitioner could be treated as an assessee-in-default under Section 201/201(1A) of the Act for its failure to deduct withholding tax qua External Development Charges (EDC) paid to the Haryana Urban Development Authority [in short, HUDA ], the coordinate bench has r .....

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