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2020 (6) TMI 34 - HC - Income TaxHarassment by the Income Tax Department - higher demand on the ground that the petitioner had not paid the ‘Self Assessment Tax’ - HELD THAT:- When the petitioner pointed out that the tax had been paid, the respondents passed yet another rectification order dated 16th August, 2019 allowing the credit of ‘Self Assessment Tax’ of ₹ 1,32,860/-, but this time raised a fresh demand by adding back an amount donated by the petitioner. When the petitioner pointed out that the donated amount had already been added back by him in his return, the respondents uploaded the very first order / intimation under Section 143(1) of the Income Tax Act dated 20th November, 2017 whereby the addition in income on account of donation was deleted, but credit of TDS amount of ₹ 37,100/- was once again denied. Prima facie this Court is of the view that there is no legitimate tax demand against the petitioner. Issue notice. Mr. Zoheb Hossain, learned senior Standing counsel accepts notice on behalf of the respondents. Learned senior Standing counsel for respondents is directed to examine the matter. Let a status report be filed within a period of two weeks.
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