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2014 (9) TMI 132 - CALCUTTA HIGH COURTDeduction of TDS on city compensatory allowance – Interest payable on failure to pay dues – Held that:- The income tax authorities are guided by the provisions of the Act - The Act does not require any amount to be claimed from the assessee merely because he may have admitted the claim which was not contemplated by the statute - The principle is that consent cannot confer jurisdiction - Merely on the basis of consent of the assessee, the claim could not have been lawfully raised - Consent cannot give jurisdiction to the authorities to realise tax which is not payable – Decided against Revenue.
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