Delay of more than 10 years condoned as tax liability fastened without authority of law: ITAT Hyderabad

Rama Krishna Vs ITO (ITAT Hyderabad) ITAT Hyderabad condoned delay of nearly a decade in filing of an appeal since tax liability was fastened on the assessee without an authority of law and it is a well settled principle of law that unless authority of law, no tax can be collected. Facts- The appellant, an individual was an employee with the State Bank of Hyderabad. The employer had issued to the Appellant, a Form 16 dated 02.05.2011, wherein total income was indicated at Rs. 9,86,373/-. However, the tax was deducted on actual income which was Rs. 5,02,558/-. Accordingly, the Appellant filed t...