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2016 (6) TMI 500 - HC - Income TaxCredit of tax deducted at source from salary - TDS not credited by Department - recovery of tax - Held that:- We notice that undisputedly the tax was deducted from the petitioner's salary directly at source. Such tax so deducted was credited to the department by the District Court. However, out of total tax so deposited, the Revenue's system did not reflect the tax collection and deposit of a sum of ₹ 1,38,683/- in the form of section 26AS. It was on this account that the Assessing Officer did not grant benefit of such tax paid by the petitioner which resulted into a demand of tax which would presumably include interest. Whatever be the reason, the petitioner cannot be asked to pay tax twice, particularly when it appears that on account of some technical defect, the correct figures not being reflected in the system of the Revenue, the petitioner cannot be made to suffer. As decided in Sumit Devendra Rajani Versus Assistant Commissioner of Income Tax -OSD & 1 [2014 (8) TMI 418 - GUJARAT HIGH COURT] The petitioner-assessee- deductee is entitled to credit of the tax deducted at source with respect to amount of TDS for which form no.16A issued by the employer-deductor has been produced and consequently department is directed to give credit of tax deducted at source to the petitioner-assessee-deductee to the extent form no.16A issued by the deductor have been issued. Consequently, the impugned demand notice quashed - Decided in favour of assessee
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