2024 (10) TMI 762

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....ioner Through: Mr Archit Arora, Advocate. For the Respondents Through: Mr Shlok Chandra, SSC, Ms Naincy Jain, and Ms Madhavi Shukla, JSCs and Mr Sushant Pandey, Advocate. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the intimation dated 10.01.2019 under Section 245 of the Income Tax Act, 1961 (hereafter the Act) and notice dated 09.11.202....

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....lot with respondent no. 2 (Kingfisher Airlines Ltd.) from 01.04.2008 till 15.12.2011. During the course of his employment, respondent no. 2 had deducted Tax at Source (TDS) from the petitioner's salary. The petitioner filed his return of income tax for the AYs 2009-10 and 2011-12. Respondent no. 2 deducted an aggregate amount of Rs. 11,07,970/- (Rupees Eleven Lakhs Seven Thousand Nine Hundred & Se....

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....and pertains to the AY Demand Raised under Section DIN Demand Raised date Demand Amount Demand Uploaded by Rectification rights with 1 AIGPS2835P 2009 1431a 2010200910017296166T 13.09.2010 717660 JAO AO 2 AIGPS2835P 2010 1431A 2011201010074560124T 21.03.2012 545170 JAO AO 3 AIGPS2835P 2011 1431a 2012201110023304....

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....ioner's challenge is confined to the adjustment of demand in respect of the earlier AY. He states that the demand in respect of AY 2017-18 was accepted by the petitioner and has been paid. 9. Concededly, the said issue is covered in favour of the petitioner by the earlier decision of the Coordinate Bench of this Court in Sanjay Sudan v. The Assistant Commissioner of Income Tax & Another (supra)....