2025 (9) TMI 654

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.... tax as required u/s. 140B was not made and return was defective return as per clause (ca) of explanation to section 139(9) of the Act. 3. Brief facts of the case are that assessee is an individual carrying on the business of advertising and servicing contracts. For filing of return of income for the A.Y. 2022-23, the assessee handed-over the documents to his Income-tax Consultant, who failed to file the return within due date prescribed u/s. 139(1) of the Act. Subsequently, the return filed u/s. 139(8A) of the Act on 07/09/2023 declaring income of Rs. 31,66,540/- and showing tax payable at Rs. 7,18,749/- and late return filing fee at Rs. 5,000/-. In the income tax return, tax deducted at source (TDS) is shown at Rs. 7,23,740/-, however, a....

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....aper book including the correct computation of income for A.Y. 2022-23. 6. On the other hand, ld.DR vehemently argued supporting the order of the Ld.CIT(A). 7. I have heard rival contentions and perused the records placed before me. A very interesting issue has been raised before this Tribunal. The assessee, who is running the business of advertising and servicing contracts, is regularly filing his income tax returns. Documents for preparation of income tax return for the A.Y. 2022-23 have been handed-over by the assessee to his tax consultant. The papers given by the assessee to the tax consultant indicated that there is a TDS of Rs. 23,830/-. As per revised computation of income filed by the assessee before this Tribunal placed at page ....

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....o mistake advertently or inadvertently committed by the tax consultant. The assessee has also filed a police complaint on 15/01/2025 (copy of the same is placed at page Nos. 93 to 106 of the paper book) which indicates that the assessee has been subjected to face the alleged tax liability due to punching of wrong figures and details in the income tax return by the tax consultant. At this juncture, I take note of the Article 265 of the Constitution of India which states that no tax shall be levied or collected except by authority of law. This fundamental principle ensures that taxes can only be imposed and collected if there is a specific law enacted by the appropriate legislative authority allowing such actions. The article sees that taxati....