9911796707
TMI Blog2023 (7) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... TITION (L)NO.6518 OF 2023, WRIT PETITION (L)NO.6760 OF 2023, WRIT PETITION (L)NO.7923 OF 2023, WRIT PETITION (L) NO.12992 OF 2023 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ng deposited with the Income Tax Department. Since there was a mismatch in his statement, the Income Tax Department has issued notices to Petitioner. 3. It is Petitioner's case that Section 205 of the Income Tax Act, 1961 (the 'Act') provides that where tax is deductible at source under the provisions of Chapter XVII, the assesssee shall not be called upon to pay any tax himself to the extent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand against the assessee in such cases and the demand on account of tax credit mismatch in such situations cannot be enforced coercively. 6. Counsel appearing for Revenue in each of the Petitions state that Petitioners be directed to furnish evidence to the Income Tax Officer who has issued notice of demand that tax has been deducted at source from their salaries. If such evidence is furnished, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied with. 8. If the Income Tax Officer requires any clarification to tally the salary slip with the bank statement, the Income Tax Officer shall issue notice to the concerned Petitioner to attend hearing and notice thereof shall be communicated atleast 5 working days in advance. 9. All Petitions disposed. There shall be no order as to costs. 10. We clarify that we have not made any observation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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