https://www.taxtmi.com/caselaws?id=27721 The High Court of Madhya Pradesh ruled that the Income Tax Officer (TDS) does not have jurisdiction under section 201 of the Income Tax Act, 1961, to demand further tax from an employer after completion of regular assessment and full tax payment by employees. The court held that the principal liability for income tax payment rests with the individual receiving the income, not the employer. The decision favored the employer, Shri Synthetics Limited, Ujjain, and awarded costs for the reference, clarifying the boundaries of the ITO's jurisdiction in tax deduction at source matters. en-us Wed, 19 Oct 1983 00:00:00 +0530 Mon, 15 Feb 2010 16:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27721 The High Court of Madhya Pradesh ruled that the Income Tax Officer (TDS) does not have jurisdiction under section 201 of the Income Tax Act, 1961, to demand further tax from an employer after completion of regular assessment and full tax payment by employees. The court held that the principal liability for income tax payment rests with the individual receiving the income, not the employer. The decision favored the employer, Shri Synthetics Limited, Ujjain, and awarded costs for the reference, clarifying the boundaries of the ITO's jurisdiction in tax deduction at source matters. Case-Laws Income Tax Wed, 19 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27721