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2019 (1) TMI 221 - HC - Income TaxReopening of assessment - TDS certificate on which the petitioner relies upon are invalid certificates and have no legal standing - also as doubted to whether the amounts covered under the TDS were deposited with the government or not? - Held that:- Ernst & Young Pvt. Ltd. (2004 (12) TMI 39 - GUJARAT HIGH COURT) is of the view that, where, the issue of TDS was dealt with by the Assessing Officer, the department had no ground to invoke provisions of Section 147 and 148 of the Act of 1961. M/s. Phool Chand Bajrang Lal and Another (1993 (7) TMI 1 - SUPREME COURT) lays down what can be construed as a true and full disclosure. In the facts of that case, the Supreme Court did not find the assessee to have made a full and true disclosure for the authorities not to invoke the provisions of Section 147 and 148 of the Act of 1961. S.K. Tekriwal (2012 (12) TMI 873 - CALCUTTA HIGH COURT) deals with the provisions of Section 40(A)(ia) of the Act of 1961. It notes that a portion of the judgment and order was under challenge. The judgment and order under challenge finds that there was no allegation that the Tax Deducted at Source was not deposited with the government account. The department is doubting the deposit of the TDS amount with the government. It is, therefore, imperative that such issue is looked into under the provisions of Section 147 and 148 of the Act of 1961. In the facts of the present case, therefore, not minded to find that, the authorities have acted beyond jurisdiction in invoking the provisions of Section 147 and 148 of the Act of 1961
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