Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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.
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
