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2021 (7) TMI 1390 - AT - Income TaxNon deposit of TDS - Employer had deducted TDS from salary but the same has not been deposited in the Government account - HELD THAT:- As per the learned counsel, the TDS has been deducted from the salary of the employee but the same has not been remitted back to the account of Central Government by the employer. Therefore, there is an outstanding demand on the employee (including interest). We note that assessee has not explained these facts before CIT(A). We make it clear that if TDS has actually been deducted, then assessee (deductee) cannot be called upon to pay tax in terms of provisions of Section 205 of the Income Tax Act. We direct the assessee to produce before the learned CIT(A) the salary slip, copy of income tax return and the proof that the TDS has been deducted by the employer company but not deposited to the account of the Central Government. Therefore, we set aside the order of the learned CIT(A) and remit the issue back to the file of the learned CIT(A) with the direction to examine the salary slip, amount deducted as TDS from the salary but not deposited to the Government account and examine the income tax return filed by the assessee and thereafter credit for TDS may be allowed to the assessee in accordance with law. Statistical purposes, the appeal of the assessee is treated to be allowed.
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