Jurisdiction of Commissioner of Income-tax affirmed over salaried employees despite TDS at employer head office, affecting territorial assignment. Direction preserves the territorial jurisdiction of the Commissioner of Income-tax, Pune, over persons with salary income posted at or residing in the area of the Income-tax Officer or Assistant Commissioner, Salary Circle, Thane, where tax is deducted at source by the employer at its head office in Bombay; this operates from the notification's publication under powers conferred by the Income-tax Act.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction of Commissioner of Income-tax affirmed over salaried employees despite TDS at employer head office, affecting territorial assignment.
Direction preserves the territorial jurisdiction of the Commissioner of Income-tax, Pune, over persons with salary income posted at or residing in the area of the Income-tax Officer or Assistant Commissioner, Salary Circle, Thane, where tax is deducted at source by the employer at its head office in Bombay; this operates from the notification's publication under powers conferred by the Income-tax Act.
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