https://www.taxtmi.com/caselaws?id=770563 HC quashed income tax demand notices issued under section 143(1) against a former judge for multiple financial years. The petitioner's employers had deducted TDS but failed to reflect it in Form 26AS due to inadvertence. The court held that where tax is properly deducted and deposited by the deductor, the assessee cannot be compelled to pay again. The department's refusal to grant TDS credit merely due to non-reflection in Form 26AS was unreasonable and unsustainable, as this defect could be rectified through consultation with employers. en-us Thu, 08 May 2025 00:00:00 +0530 Tue, 13 May 2025 09:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770563 HC quashed income tax demand notices issued under section 143(1) against a former judge for multiple financial years. The petitioner's employers had deducted TDS but failed to reflect it in Form 26AS due to inadvertence. The court held that where tax is properly deducted and deposited by the deductor, the assessee cannot be compelled to pay again. The department's refusal to grant TDS credit merely due to non-reflection in Form 26AS was unreasonable and unsustainable, as this defect could be rectified through consultation with employers. Case-Laws Income Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770563