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2023 (2) TMI 753 - HC - Income TaxMismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Petitioner is a pilot by profession as an employee of Kingfisher Airlines has deducted the TDS from his salary but such amount had not been deposited by the Airlines to the Central Government’s account - HELD THAT:- As in case of Kartik Vijaysingh Sonavane [2021 (11) TMI 682 - GUJARAT HIGH COURT] wherein similarly situated assessee, the Court allowed the petition, directed the department not to deny the benefit of tax deducted at source by the employer during the relevant financial year. Reference of Section 205 of the I.T. Act is to the effect where it provides that the tax when is deductible at source, assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted form that income. Its applicability is not dependent upon the credit for tax deducted being given under Section 199 of the I.T. Act. Facts being identical, petition is allowed. The department shall not be denying the benefit of tax deducted at source by the employer during the relevant financial years to the petitioner. The credit of the tax shall be given to the petitioner and if in the interregnum, any recovery or adjustment is made by the department, the petitioner shall be entitled to the refund, with the statutory interest, within eight (08) weeks from the date of receipt of copy of this order.
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