2003 (11) TMI 306

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..... DS given to the assessee. 3. The brief facts of the case are that the assessee is an employee in the LIC. The LIC has paid the salary for the asst. yrs. 1989-90, 1990-91 and 1992-93 well in time. Later, due to some audit objection, supplementary payment was made to the assessee on which no TDS was deducted. However, the TDS was deducted by making the recovery from the salary for the months of No .....

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..... nstant case, there was no mala fide on the part of the assessee or the employer as the LIC is Government autonomous body. The said mistake was committed due to jugglery prevailed in the Government Departments in the name of audit objection/settlement. There is no loss to the Revenue. The mistake is merely technical. Therefore, we agree with the order of the first appellate authority. The same is h .....

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