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Revenue cannot recover demand to the extent of TDS deducted despite non payment by deductor
Case Law Details
- Case Name
- Smt. Anusuya Alva Vs Deputy Commissioner Of Income Tax (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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HC held that Revenue is to be definitely restrained in terms of Section 205 of the Act from enforcing any demand on the assessee-petitioner insofar as the demand with reference to the amount of tax which had been deducted by the tenant of the assessee in the present case, and assuming that the tenant had not remitted the amount to the Central Government. The only course open to the Revenue is to recover the amount from the very person who has deducted and not from the petitioner.
Karnataka High Court
Smt. Anusuya Alva
vs
Deputy Commissioner Of Income Tax
Date of Order- 9 June, 2005
Equival...
