TMI Blog1983 (10) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... f the I.T. Act, 1961 (hereinafter called " the Act"). The facts giving rise to this reference as stated by the Tribunal are stated, in brief, as under : In compliance with the provisions of s. 206 of the I.T. Act, the employer, Shri Synthetics Limited, Ujjain, filed the annual return of salary income in respect of its employees showing the amount of tax deductible under s. 192 of the I.T. Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee-employer in respect of his obligations under s. 192 of the Act, inasmuch as the estimate referred to in this section could only be made by the employer and if he had bona fide done so, the ITO(TDS) was only concerned with the obvious and patent mistakes and could not go into controversial matters such as taxability or valuation of perquisites, etc. He, therefore, directed the ITO to revi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that this question has already been considered and decided in favour of the assessee and against the Department in the decision in CIT v. Manager, M. P. Co-operative Development Bank Ltd. [1982] 137 ITR 230 (MP) which has been followed in CIT v. Divisional Manager, New India Assurance Co. Ltd.. [1983] 140 ITR 818 (MP), which are Division Bench decisions of this court. In these decisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he salary of the employees chargeable to tax when the same had been fully paid. We, therefore, hold that the Tribunal was right in law in holding that where regular assessment of an employee has been completed and the amount of tax fully paid by him, the ITO (TDS) has no jurisdiction under s. 201 of the I.T. Act, 1961, to demand further tax from the employer in respect of the tax short deducted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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