2026 (6) TMI 1042

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....shant Somaiya (CIT) - Ld. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2019-20 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Agra, [CIT(A)] dated 30.01.2026 in the matter of an intimation issued by CPC u/s 143(1)of the Act on 29.10.2019. 2. The assessee appeared in-person though virtua....

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....s allowed as against assessee's TDS claim of Rs. 3,91,241/-resulting in demand of Rs. 3,36,373/-. The assessee sought rectification from time-to-time before CPC which did not fructify and finally, the assessee preferred first appeal. However, the first appeal stood dismissed in limine being time-barred. Aggrieved, the assessee is in further appeal before us. 4. It could be observed that the ass....

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....t in the case of Gayatri Snehal Rao (168 Taxmann.com 466) would squarely apply to the facts of the present case before us. The Hon'ble Court held that wherein the employer of the assessee deducted tax at source from salary income of assessee but did not deposit the same with the government, AO could not have raised any demand against assessee in view of provisions of Sec. 205 read with CBDT's ....