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TMI Blog2016 (6) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... CATE, MR SUDHIR M MEHTA, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) The petitioner has prayed for a direction quashing recovery notices dated 13.2.2013, 6.1.2015 and 6.7.2015 issued by the respondent authority and for a further direction to give to the petitioner credit of tax deducted at source from his salary for the accounting year 2011-2012. 2. Brief facts are as un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry notices were also issued. 4. Having perused the documents on record with the assistance of the learned counsel of the parties, we notice that undisputedly the tax was deducted from the petitioner's salary directly at source. Such tax so deducted was credited to the department by the District Court. However, out of total tax so deposited, the Revenue's system did not reflect the tax col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id two decisions of the Bombay High Court as well as Gauhati High Court, the facts of the case on hand and even considering Section 205 of the Act action of the respondent in not giving the credit of the tax deducted at source for which form no.16A have been produced by the assessee-deductee and consequently impugned demand notice issued under Section 221(1) of the Act cannot be sustained. Concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department is of the opinion deductor has not deposited the said amount of tax deducted at source, it will always be open for the department to recover the same from the deductor. Rule is made absolute to the aforesaid extent. In the facts and circumstances of the case, there shall be no order as to costs." 7. In the result, the petition is allowed. Demand notices dated 13.6.2013, 6.1.2015 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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