2025 (7) TMI 1311

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....etitioner and learned Senior Standing Counsel Mr. Karan Sanghani for the respondent. 2. This case is a classic case of ill-advice to a layperson. 3. The facts giving rise to this petition can be summarized as under: 3.1 The petitioner Kusumben Kishorkumar Rana filed return of income for the Assessment Year 2014-15 under advice of advocate showing salary income of her late husband-Kishorkumar Kalyanbhai Rana, who expired on 12.10.2014. 3.2 Late husband of the petitioner was working with respondent No. 3-Oil and Natural Gas Company Limited. As per Form No. 16 issued by the respondent No. 3 for the period from 01.04.2013 to 31.03.2014 for the Assessment Year 2014-15, total salary income of the late husband of the petitioner was Rs.....

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....f income for A.Y. 2014-15 by providing credit of TDS as to the tune of Rs. 9,90,334/-. (C) Your Lordships may be pleased to hold and declare that the petitioner is lawfully entitled for credit of TDS to the tune of Rs. 9,90,334/- and necessary adjustment may please be ordered to be made in re-processing of return of income for the A.Y. 2014-15 by granting credit of TDS to the tune of Rs. 9,90,334/-. (D) Your Lordships may be please to alternatively to permit the petitioner to make fresh application under the provisions of section 154 with detailed representation and on such representation being made, the authorities may please be directed to consider the claim of the petitioner in accordance with law. (E) Your Lor....

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....und, if any, to be paid considering the Tax Deducted at Source by the respondent No. 3-ONGC from the salary of her husband. 6. On the other hand, learned Senior Standing Counsel Mr. Karan Sanghani for the respondent could not controvert the fact that late husband of the petitioner was an employee of ONGC and earned salary income for the A.Y. 2014-15 out of which, there was a deduction of the tax of Rs. 9,90,334/- as per FORM No. 16 issued by the respondent No. 3. 6.1 It was therefore submitted that the petitioner having shown the income in her name is liable to pay tax thereon and is rightly not granted the benefit of Tax Deducted at Source from the salary income of her husband as the same ought to have been credited in the PAN of lat....

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....e for registration of the legal heir on the E-portal. (iv) The respondent-Assessing Officer is directed to give effect to the registration of the name of the petitioner as a legal representative of late Kishorkumar Kalyanbhai Rana on the E-portal. The respondent-Assessing Officer/Central Processing Centre of the Income Tax Department is directed to process the return of income to be filed by the petitioner showing the salary income earned by late husband of petitioner for the period from 01.04.2013 to 31.03.2014 as reflected in Form No. 16 issued by the respondent No. 3-ONGC together with any further income which is offered to tax and give the credit of the TDS of Rs. 9,90,334/- as reflected in the FORM No. 16 issued by respondent ....