https://www.taxtmi.com/caselaws?id=29105 The High Court of Madhya Pradesh held that the Income-tax Officer, Salaries Circle (TDS) did not have jurisdiction under section 201 of the Income Tax Act to demand further tax from an employer after the assessment of an employee had been completed and tax fully paid by the employee. The Court emphasized that the primary liability for income tax payment rests with the individual who receives the income, not the employer. Therefore, the Tribunal's decision was upheld, ruling against the Department. Each party was ordered to bear their own costs. en-us Mon, 19 Jul 1982 00:00:00 +0530 Wed, 10 Mar 2010 18:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29105 The High Court of Madhya Pradesh held that the Income-tax Officer, Salaries Circle (TDS) did not have jurisdiction under section 201 of the Income Tax Act to demand further tax from an employer after the assessment of an employee had been completed and tax fully paid by the employee. The Court emphasized that the primary liability for income tax payment rests with the individual who receives the income, not the employer. Therefore, the Tribunal's decision was upheld, ruling against the Department. Each party was ordered to bear their own costs. Case-Laws Income Tax Mon, 19 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29105