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2011 (10) TMI 34 - HC - Income TaxRevised Intimation u/s 143(1) - Claim of Refund on the basis of Form 16 - AO denied to give credit of TDS and raised demand - The Petitioner furnished Form 16, but it was self attested instead of being attested by the employer. - The Petitioner was a Judicial Officer in the State Judicial Service - Held that:- In view of the law laid down by the Division Bench of this Court in Yashpal Sahni vs. Rekha Hajarnavis, Assistant Commissioner of Income Tax,1 (2007 -TMI - 1646 - HIGH COURT , BOMBAY) the position in law is that a complete machinery is provided under the Act for recovery of tax deducted at source from the person who has deducted such 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.
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