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1995 (3) TMI 131 - AT - Income TaxExtract: .......d in the assessment of the employees. Having regard to the facts and considering carefully the precedents available over the point, we are of the opinion that the AO had no jurisdiction under s. 201 of the Act, to demand further tax from the assessee in respect of the tax short deducted. 11. In the result, the appeals of the assessee stand allowed.
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