TMI Blog2011 (10) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... tax at source and the Revenue is barred from recovering the amount from the person from whose income the tax had been deducted at source. - revised intimation u/s 143(1) set aside - AO directed to verify as to whether as a matter of fact, the tax was deducted at source from the salary of the Petitioner and if that is so found to be correct, to take further steps in accordance with law and grant further credit for tax, as the case may be. - Writ Petition No. 6861 of 2011 - - - Dated:- 5-10-2011 - D.Y. Chandrachud and A.A. Sayed, JJ. N.G. Vaze for the Petitioner S.K. Bhatnagar with N.R. Prajapati for the Respondent Jamshed D. Mistri, Sr. Adv. Amicus Curiae present. JUDGMENT D.Y. Chandrachud, J 1. These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come had been wrongly computed at Rs.1,42,540/instead of Rs. 1,79,664/. The Petitioner also submitted that the tax deducted at source had not been considered as a result of which the demand of Rs.4,339/was, according to him, erroneous. On the very same day, i.e. on 24 January 2007, the Assessing Officer issued a notice to show cause to the Petitioner in which he recomputed the returned income at Rs.1,44,935/. On 24 January 2007, the Assessing Officer issued a rectification under Section 154 by which he recomputed the income at Rs.1,79,660/. Again no credit for tax deducted at source was furnished and a total demand was made in the amount of Rs.8,219/. The total tax payable was computed at Rs.12,558/and it was after giving a credit to the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h tax at source and the Revenue is barred from recovering the amount from the person from whose income the tax had been deducted at source. In the present case, it appears that the Petitioner was at the relevant time, a Judicial Officer in the State Judicial Service and if the tax was deducted at source, it is most unlikely that it has not been deposited in the treasury by the State Government. In the facts of the case, therefore, we are of the view that the revised intimation that was furnished to the Petitioner on 24 January 2007 by the Income Tax Officer, Ward4, Palghar, is without verification of the facts and should be set aside. We accordingly set aside the revised intimation issued on 24 January 2007. We direct that the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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