TaxTMI 
TaxTMI 
2011 (10) TMI 34
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.... Respondent Jamshed D. Mistri, Sr. Adv. Amicus Curiae present. JUDGMENT D.Y. Chandrachud, J 1. These proceedings have been instituted by the Petitioner in person. During the course of the hearing, we have requested Mr.Jamshed Mistri, Learned Senior Advocate to assist the Court as amicus curiae. Counsel has very fairly placed all the facts and circumstances o....
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....d an intimation under Section 143(1) on 15 December 2006 in which he reflected the total returned income at Rs.1,42,540/. No credit was given for tax deducted at source in the amount of Rs.17,500/possibly because Form 16 was not attested by the employer. On this basis, the Assessing Officer made a demand of tax in the amount of Rs.4339/. The Petitioner submitted an application for rectification on....
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....d of Rs.4,339/raised as per the earlier order that a net demand of Rs.8,219/was made. On 11 September 2008, a notice was issued to the Petitioner stating that there was an outstanding of Rs.12,558/. 3. The Petitioner submitted a query under the Right to Information Act, 2005 in which on 23 April 2008, the Income Tax Officer, TDSII, Nashik, has stated that the total amount of tax paid for....
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....ial year 2005-06. In view of the law laid down by the Division Bench of this Court in Yashpal Sahni vs. Rekha Hajarnavis, Assistant Commissioner of Income Tax,1 the position in law is that a complete machinery is provided under the Act for recovery of tax deducted at source from the person who has deducted such tax at source and the Revenue is barred from recovering the amount from the p....