SC Dismisses SLP as Section 205 Bars Demand on Deductee for Employer’s TDS Default

Income Tax Assessing Officer & Ors. Vs Gayatri Snehal Rao (Supreme Court of India) The Special Leave Petition before the Supreme Court challenged the order dated 14th October 2024 passed by the Gujarat High Court in R/Special Civil Application Nos. 5835 of 2024 and 5870 of 2024. There was a delay of 360 days in filing the petition. Counsel for the petitioners fairly submitted that the common High Court order, insofar as it related to Special Civil Application No. 5870 of 2024, had already been considered by the Supreme Court in Civil Appeal No. 197 of 2026, where directions were clarified ...