Shanti Prime Publication Pvt. Ltd.
Section 143, 192 & 199 of the Income-tax Act, 1961—Deduction of tax at source—Writ petition is disposed of, only by directing the AO to consider the said application filed under Section 143(1) and pass orders on the same on merits and in accordance with law, after giving an opportunity of hearing to the petitioner - SANKARANARAYANAN RAJSHEKAR V/s DY. CIT - [2020] 269 TAXMAN 105 (MAD)