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RAMSANGBHAI BANABHAI CHAUDHARY Versus INCOME TAX OFFICER AND 1

2016 (6) TMI 500 - GUJARAT HIGH COURT

Credit of tax deducted at source from salary - TDS not credited by Department - recovery of tax - Held that:- We notice that undisputedly the tax was deducted from the petitioner's salary directly at source. Such tax so deducted was credited to the department by the District Court. However, out of total tax so deposited, the Revenue's system did not reflect the tax collection and deposit of a sum of ₹ 1,38,683/- in the form of section 26AS. It was on this account that the Assessing Officer .....

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[2014 (8) TMI 418 - GUJARAT HIGH COURT] The petitioner-assessee- deductee is entitled to credit of the tax deducted at source with respect to amount of TDS for which form no.16A issued by the employer-deductor has been produced and consequently department is directed to give credit of tax deducted at source to the petitioner-assessee-deductee to the extent form no.16A issued by the deductor have been issued. Consequently, the impugned demand notice quashed - Decided in favour of assessee - SPEC .....

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tioner credit of tax deducted at source from his salary for the accounting year 2011-2012. 2. Brief facts are as under: The petitioner, at the relevant time was working as Additional District and Sessions Judge, Rajkot. The salary income of the petitioner would be subject to deduction of tax at source. It is not in dispute that the District Court, while paying regular salary had also deducted such tax and deposited with the Revenue. The District Court, Rajkot also issued a certificate of such de .....

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istance of the learned counsel of the parties, we notice that undisputedly the tax was deducted from the petitioner's salary directly at source. Such tax so deducted was credited to the department by the District Court. However, out of total tax so deposited, the Revenue's system did not reflect the tax collection and deposit of a sum of ₹ 1,38,683/- in the form of section 26AS. It was on this account that the Assessing Officer did not grant benefit of such tax paid by the petition .....

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