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2021 (11) TMI 682 - HC - Income TaxTDS on the salary made to the petitioner - Benefit of the tax deducted at source by the employer - HELD THAT:- The case is no longer res integra and is covered by the decision of this very Court rendered in case of Devarsh Pravinbhai Patel.[2018 (9) TMI 1635 - GUJARAT HIGH COURT] where too, the petitioner was an employee of the Kingfisher Airlines and worked as a pilot. In his case also the TDS on the salary made to the petitioner had not been deposited. It is only when the department raised the tax demand with interest and initiated the actions of the recovery that this Court was approached - Relying on the decision of the Bombay High Court rendered in case of Assistant Commissioner of Income Tax and Others vs. Om Prakash Gattani [2000 (1) TMI 43 - GAUHATI HIGH COURT] This Court allowed the same stating Department cannot deny the benefit of tax deducted at source by the employer of the petitioner during the relevant financial years. Credit of such tax would be given to the petitioner for the respective years. If there has been any recovery or adjustment out of the refunds of the later years, the same shall be returned to the petitioner with statutory interest. - Decided in favour of assessee.
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