https://www.taxtmi.com/caselaws?id=25786 The High Court held that the Income-tax Officer (TDS) lacks jurisdiction to demand additional tax from an employer after an employee has completed regular assessment and paid the tax in full. Relying on CIT v. Divisional Manager, New India Assurance Co. Ltd. [1983] 140 ITR 818, the court ruled in favor of the assessee, directing each party to bear their own costs. en-us Fri, 12 Dec 1986 00:00:00 +0530 Tue, 31 May 2016 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25786 The High Court held that the Income-tax Officer (TDS) lacks jurisdiction to demand additional tax from an employer after an employee has completed regular assessment and paid the tax in full. Relying on CIT v. Divisional Manager, New India Assurance Co. Ltd. [1983] 140 ITR 818, the court ruled in favor of the assessee, directing each party to bear their own costs. Case-Laws Income Tax Fri, 12 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25786