HC allowed the writ petition challenging income tax demand ...

Income Tax Demand Quashed: Employers' TDS Proves Tax Payment, Credit Recognized Despite Form 26AS Discrepancy

May 13, 2025

Case Laws Income Tax HC

HC allowed the writ petition challenging income tax demand notices. The court held that since tax was already deducted and deposited by the employers (Gauhati HC and Lokayukta), the Income Tax Department cannot raise demands against the petitioner. The non-reflection of TDS in Form 26AS does not negate the actual tax deduction. The department was directed to allow credit of the demanded amount and set aside the demand notices, recognizing the fundamental principle that an assessee cannot be compelled to pay tax already deducted and deposited by their employers.

View Source

← Previous Next →

HC allowed the writ petition challenging income tax demand ...

Income Tax Demand Quashed: Employers' TDS Proves Tax Payment, Credit Recognized Despite Form 26AS Discrepancy

May 13, 2025

Case Laws Income Tax HC

You may also like:

HC held that employees cannot claim TDS credit when their employer fails to remit deducted taxes to the Income Tax Department. Section 199 permits credit only upon...

Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205...

The High Court held that the Income Tax Department cannot demand TDS amounts from employees when such amounts have been deducted from their salaries by the employer but...

Claiming TDS credit whereas interest income was not recognized following cash basis of accounting - TDS amount deserves to be treated as income - but tds credit cannot...

Credit of the tax deducted at source (TDS) as TDS deducted by the employer - mis-match of tax deducted u/s 192 and the amount reflected in Form 26AS - The Court...

Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

Denial of TDS credit - employer of the assessee has not deposited TDS after deducting the same from the salary paid to the assessee - Based on this precedent, the...

HC upheld denial of TDS credit to appellant who filed NIL return while claiming TDS benefits. The income corresponding to claimed TDS was reported by ISPL, not the...

Revenue authorities cannot restrict tax deducted at source (TDS) credit based on assessee's original income tax return. When refund arises from appellate order,...

Tax deducted at source (TDS) credit was denied in the intimation u/s 143(1) to the assessee. The Commissioner of Income Tax (Appeals) upheld the Centralized Processing...

Denial of TDS credit - non-deposit by employer - the Revenue in terms of Section 205 of the Act, is restrained from enforcing any tax recovery against the assessee...

Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings...

ITAT adjudicated a tax dispute concerning interest income from a non-performing debt. The tribunal determined that no interest income could be recognized when the debtor...

The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the...

TDS credit - AO did not allow the TDS credit on the ground that the corresponding income of this TDS has not been offered to tax by the assessee as it was not received...

Quick Updates: