1988 (9) TMI 30

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..... is reference under section 256 (1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that where regular assessment of an employee has been completed and th .....

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..... ed under section 201 of the Act, the additional tax that should have been deducted at source. Aggrieved by the order passed by the Income-tax Officer, the assessee preferred an appeal. That appeal was allowed by the Commissioner of Income-tax (Appeals). The Revenue, therefore, preferred an appeal before the Tribunal, but that appeal was dismissed. Aggrieved by the order passed by the Tribunal, the .....

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..... ployer has not acted honestly and fairly. In CIT v. Divisional Manager, New India Assurance Co. Ltd. [1983] 140 ITR 818, this court has also held that where the regular assessment of an employee had been completed and the amount of tax was fully paid by him, the Income-tax Officer (TDS) had no jurisdiction under section 201 of the Act to demand further tax from the, employer in respect of the tax .....

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