9911796707
TMI Blog2024 (8) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... it is the District Inspector of Schools, who is responsible for making deduction towards income tax HELD THAT:- The aforesaid conduct of the concerned officers in first declining to pay arrears of salary to the petitioner for the period July, 2010 to October, 2021 and after this Court entertained the writ petition, making payment of the petitioner after deducting income tax at the rate of 30%, against the provisions contained in Section 192(1) of the Income Tax Act, 1961, prima facie indicates their vindictive approach against the petitioner. It also prima facie reflects incapability of the aforesaid officers in proper performance of their duty, regarding which a final finding can only be arrived at by the competent authority by holding a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spector of Schools, Etawah are present in person. They have filed applications for exemption from personal appearance on future dates along with their separate affidavits. The District Inspector of Schools has stated in his affidavit that income tax was deducted at the rate of 30% from the arrears paid to the petitioner on a misunderstanding of the applicable tax rates and it is a bonafide mistake resulting from a misinterpretation of an income tax provision. 3. Although the Finance and Accounts Officer is not party to the writ petition, her appearance was ordered as the District Inspector of Schools had made a statement on the last date that it was the Finance and Accounts Officer, who had made deduction of the income tax. Therefore, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Department. 6. The aforesaid conduct of the concerned officers in first declining to pay arrears of salary to the petitioner for the period July, 2010 to October, 2021 amounting to Rs. 17,88,524/- and after this Court entertained the writ petition, making payment of the petitioner after deducting income tax at the rate of 30%, against the provisions contained in Section 192(1) of the Income Tax Act, 1961, prima facie indicates their vindictive approach against the petitioner. It also prima facie reflects incapability of the aforesaid officers in proper performance of their duty, regarding which a final finding can only be arrived at by the competent authority by holding a detailed inquiry. 7. Accordingly, the opposite party no. 1-Addi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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