1983 (10) TMI 28

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.... MULYE J.-The Income-tax Appellate Tribunal, Indore, has made this reference under s. 256(1) of the I.T. Act, 1961 (hereinafter called " the Act"). The facts giving rise to this reference as stated by the Tribunal are stated, in brief, as under : In compliance with the provisions of s. 206 of the I.T. Act, the employer, Shri Synthetics Limited, Ujjain, filed the annual return of salary income....

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....The CIT (A) held that the ITO has transgressed his jurisdiction in the matter of dealing with the assessee-employer in respect of his obligations under s. 192 of the Act, inasmuch as the estimate referred to in this section could only be made by the employer and if he had bona fide done so, the ITO(TDS) was only concerned with the obvious and patent mistakes and could not go into controversial mat....

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.... deducted relating to such employees ? " The learned counsel for the applicant, Shri R. C. Mukati, submitted that this question has already been considered and decided in favour of the assessee and against the Department in the decision in CIT v. Manager, M. P. Co-operative Development Bank Ltd. [1982] 137 ITR 230 (MP) which has been followed in CIT v. Divisional Manager, New India Assurance Co....