HC dismissed writ petition challenging sec. 201 notices as assessee can approach CIT(A) against final assessment order

INCOME TAX : Where assessee had made payments to non-residents without deduction of tax at source and notices under section 201(1) and 201(1A) were issued to it and assessee challenged said notices before High Court in a writ petition, since on similar issue, demands had been raised against assessee for assessment years 2012-13 and 2013-14 which had been challenged by it before Commissioner (Appeals),

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