Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1635 - GUJARAT HIGH COURTClaim of credit of TDS deducted on salary - Employer failed to deposit the TDS amount with the Department - Denial of benefit of tax deducted at source by the employer of the petitioner during the relevant financial years - Department seek to recover such amount from the petitioner or whether the petitioner is correct in contending that he had already suffered the deduction of tax, the mere fact that the deductee did not deposit such tax with the Government revenue could not permit the Income-tax Department to recover such amount from the petitioner - Held that:- The issue is no longer res integra. Division Bench of this Court in case of Sumit Devendra Rajani (2014 (8) TMI 418 - GUJARAT HIGH COURT) examined the statutory provisions and in particular Section 205 of the Income-tax Act, 1961. Facts in both case are very similar. These petitions we hold that the Department cannot deny the benefit of tax deducted at source by the employer of the petitioner during the relevant financial years. Credit of such tax would be given to the petitioner for the respective years. If there has been any recovery or adjustment out of the refunds of the later years, the same shall be returned to the petitioner with statutory interest.
|