2014 (9) TMI 89

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....d employee of the 3rd respondent, whose tax deduction at source, though alleged to have been uploaded in the system of the Department, failed to be properly accounted in the system. In such circumstance, Section 143(1) intimation under the Income Tax Act, 1961 was issued to the petitioner and subsequently a demand was raised, as evidenced by Exhibit P1. The petitioner had approached the officer wi....

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....i High Court. The Instruction clearly mandates as to how the tax deduction made by the employer, on evidence being produced, is to be dealt with, though not uploaded in the system. 3. This was the precise request made by the petitioner as per Exhibit P2, wherein he had produced the tax deduction certificate, issued under Form No.16 by his employer. In fact the assessee had produced Exhibit P4, ....