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TMI Blog2022 (10) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... the grounds of appeal raised in the present appeal is restored back to the file of Assessing Officer to verify the fact and grant set off tax shown in Form 26AS as well as tax deducted and reflected in the wages/salary slip of assessee irrespective of the fact that such TDS is reflected in Form 26AS and to pass order afresh in accordance with law. With this direction, the appeal of assessee is allowed for statistical purposes. - ITA No. 91/Srt/2022 - - - Dated:- 29-9-2022 - SHRI PAWAN SINGH , JUDICIAL MEMBER Assessee represented by : Shri Suresh K Kabra , CA Department represented by : Shri Vinod Kumar , Sr. DR ORDER PER: PAWAN SINGH , JUDICIAL MEMBER : 1. This appeal by the assessee is directed against the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, the entire TDS was not deposited by his employer in the account of Central Government. The CPC, Bangalore while processing the return of income created a demand of Rs. 2,15,330/- against the assessee. The tax of assessee was deducted by the employer, the assesse cannot be asked to pay the tax again. The ld. AR submits that as per the provisions of Section 205 of the Act, where the TDS has been made by the employer, the assessee is not liable to pay the similar tax again. The Hon ble Jurisdictional High Court on similar question of law has held in the case of Kartik Vijaysinh Sonavane Vs DCIT (supra) that where the TDS has been deducted by the employer of the assessee, it will always open for the department to recover the same from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. 4. I have considered the submissions of both the parties and have gone through the orders of lower authorities carefully. I find that intimation was issued by the CPC/Assessing Officer under Section 143(1) dated 31/5/2018 and created demand of Rs. 215,330/- for want of TDS not deposited by the employer in the account of Central Government. The appeal of assessee was also dismissed by the ld. NFAC vide its order dated 29/03/2022 by taking a view that only amount in Form 26AS is Rs. 54,500/-. Credit against which is allowed to the assessee and not granting TDS credit of Rs. 1,57,804/- for the reasons that no such tax was deposited by the employer of the assessee in the government account. Before me, the ld. AR of the assessee while m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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