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TMI Blog2011 (10) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... esent. JUDGMENT D.Y. Chandrachud, J 1. These proceedings have been instituted by the Petitioner in person. During the course of the hearing, we have requested Mr.Jamshed Mistri, Learned Senior Advocate to assist the Court as amicus curiae. Counsel has very fairly placed all the facts and circumstances of the case so as to facilitate the Court to dispose of these proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted the total returned income at Rs.1,42,540/. No credit was given for tax deducted at source in the amount of Rs.17,500/possibly because Form 16 was not attested by the employer. On this basis, the Assessing Officer made a demand of tax in the amount of Rs.4339/. The Petitioner submitted an application for rectification on 24 January 2007 in which he stated that the income had been wrongly compu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/was made. On 11 September 2008, a notice was issued to the Petitioner stating that there was an outstanding of Rs.12,558/. 3. The Petitioner submitted a query under the Right to Information Act, 2005 in which on 23 April 2008, the Income Tax Officer, TDSII, Nashik, has stated that the total amount of tax paid for financial year 2005-06 stands at Rs.17,500/. The Petitioner has als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court in Yashpal Sahni vs. Rekha Hajarnavis, Assistant Commissioner of Income Tax,1 the position in law is that a complete machinery is provided under the Act for recovery of tax deducted at source from the person who has deducted such tax at source and the Revenue is barred from recovering the amount from the person from whose income the tax had been deducted at source. In the present case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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