Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The mandate of Section 205 is clear that the assessee shall not be called upon to pay taxes himself to the extent tax has been deducted from the assessee's income. The object is that when the obligation to deposit tax is on the employer and the employer defaults, the liability cannot be shifted to the employee who is the beneficiary of the payment. The department foisted the liability on the petitioners without legal warrant, clearly violating Section 205. The impugned demand notices issued to the petitioners stand quashed and set aside for breaching Section 205. However, if there are other tax demands from the petitioners on any other count, those issues are kept open and not adjudicated.
The mandate of Section 205 is clear that the assessee shall not be called upon to pay taxes himself to the extent tax has been deducted from the assessee's income. The object is that when the obligation to deposit tax is on the employer and the employer defaults, the liability cannot be shifted to the employee who is the beneficiary of the payment. The department foisted the liability on the petitioners without legal warrant, clearly violating Section 205. The impugned demand notices issued to the petitioners stand quashed and set aside for breaching Section 205. However, if there are other tax demands from the petitioners on any other count, those issues are kept open and not adjudicated.
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