9911796707
TMI Blog2024 (10) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the question of adjustment in respect of the AY 2009-10, AY 2010-11, and AY 2011-12 is covered in favour of the petitioner by the decision in Sanjay Sudan [ 2023 (2) TMI 1079 - DELHI HIGH COURT ] However, the adjustment in respect of the outstanding demand of Rs. 42,070/- pertaining to the AY 2017-18 is permissible as the said amount is recoverable. Petitioner submits that the petitioner is not challenging the adjustment of demand of Rs. 42,070/- as set out in the impugned notices in respect of the AY 2017-18. The petitioner s challenge is confined to the adjustment of demand in respect of the earlier AY. He states that the demand in respect of AY 2017-18 was accepted by the petitioner and has been paid. Concededly, the said issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the Government of India, Department of Revenue, Central Board of Direct Taxes. 3. The petitioner states that he was employed as a Co-Pilot with respondent no. 2 (Kingfisher Airlines Ltd.) from 01.04.2008 till 15.12.2011. During the course of his employment, respondent no. 2 had deducted Tax at Source (TDS) from the petitioner s salary. The petitioner filed his return of income tax for the AYs 2009-10 and 2011-12. Respondent no. 2 deducted an aggregate amount of Rs. 11,07,970/- (Rupees Eleven Lakhs Seven Thousand Nine Hundred Seventy Only) from the salary paid to the petitioner during the period relevant to the aforementioned assessment years (AYs 2009-10 and 2011-12). 4. The TDS deducted by respondent no. 2 was duly reflected in F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is not challenging the adjustment of demand of Rs. 42,070/- as set out in the impugned notices in respect of the AY 2017-18. The petitioner s challenge is confined to the adjustment of demand in respect of the earlier AY. He states that the demand in respect of AY 2017-18 was accepted by the petitioner and has been paid. 9. Concededly, the said issue is covered in favour of the petitioner by the earlier decision of the Coordinate Bench of this Court in Sanjay Sudan v. The Assistant Commissioner of Income Tax Another (supra). 10. In view of the above, the impugned notices and order are set aside in respect of the adjustment of demands pertaining to the AY 2009-10; 2010-11; and AY 2011-12 as stated in the tabular statement set out in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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