1982 (7) TMI 73

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....that where a regular assessment of an employee has been completed and the amount of tax fully paid by him, the Income-tax Officer, Salaries Circle (TDS), has no jurisdiction under section 201 of the Act to demand further tax from, the employer in respect of the tax short deducted relating to such employee ? " The material facts giving rise to this reference briefly are as follows : In compliance with the provisions of section 206 of the Act, the Divisional Manager, New India Insurance Co., Ltd., Bhopal, filed for the assessment year 1977-78, the annual return of salary income in respect of its employees showing the amount of tax deductible under s. 192 of the Act. The ITO, Salaries Circle (TDS) examined the said return and found that ....

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....der passed by the Commissioner (Appeals) the Department preferred an appeal before the Tribunal. The Tribunal upheld the order passed by the Commissioner (Appeals) and dismissed the appeal. Hence, at the instance of the Department, the aforesaid question of law has been referred to this court for its opinion. In CIT v. Manager, M. P. State Co-operative Development Bank Ltd. [1982] 137 ITR 230 (MP), we had occasion to consider the question as to whether the Tribunal was right in law in holding that where a regular assessment of an employee had been completed and the amount of tax fully paid by him, the ITO, Salaries Circle (TDS) had no jurisdiction under s. 201 of the Act, to demand further tax from the employee in respect of the tax shor....