2021 (7) TMI 1390

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..... : Captioned appeal filed by the Assessee pertaining to A.Y.2017-18 is directed against the order passed by the ld. Commissioner of Income Tax(Appeals), Surat-3, [Ld.CIT(A)] dated 24.03.2021 which in turn arises out of assessment order passed by the ld. Assessing Officer dated 18.06.2018. 2. The solitary grievance of the assessee in the present appeal is that employer had deducted TDS from sala .....

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..... note that assessee is an employee of ABG Shipyard Ltd. The said employer company has gone bankrupt and therefore did not deposit the TDS deducted to the tune of Rs.39,510/-. Later on, the Revenue has raised the demand on assessee to the tune of Rs.52,000/- (including interest). As per the learned counsel, the TDS of Rs.39,510/- has been deducted from the salary of the employee but the same has not .....

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..... he direction to examine the salary slip, amount deducted as TDS from the salary but not deposited to the Government account and examine the income tax return filed by the assessee and thereafter credit for TDS may be allowed to the assessee in accordance with law. Statistical purposes, the appeal of the assessee is treated to be allowed. 5. In the result, appeal of the assessee is allowed for sta .....

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