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1982 (7) TMI 73 - HC - Income Tax
Extract:
.......Circle (TDS), had no jurisdiction under s. 201 of the Act to demand further tax from the employer in respect of the tax short deducted relating to such employee. In our opinion, therefore, our answer to the question referred to us is in the affirmative and against the Department. In the circumstances of the case, parties shall bear their own costs.