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Case Law Details

Case Name : ACIT Vs Om Prakash Gattani (Guwahati High Court)
Related Assessment Year :
It would not be possible to proceed to recover the amount of tax from the assessee. The assessee cannot be doubly saddled with the tax liability. Deduction of tax at source is only one of the modes. Once this mode is adopted and by virtue of the statutory provisions the person responsible to deduct the tax at source deducts the amount, only that mode should be pursued for the purpose of recovery of tax liability and the assessee should not be subjected to other modes of recovery of tax by recovering the amount once again to satisfy the tax liability. It is, therefore, provided u/s 201 of the I...
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0 Comments

  1. CA Sandeep Mishra says:

    Dear Pavithra Ji

    Relief u/s 89(1) is given on arrear salary only when prescribed from 10 E is filled properly for filling the Form 10E you need to disclose that year salary in which arrear salary related

  2. Pavithra says:

    I received intimation u/s 143(1), where in my return of income for AY 2014-15 I have claimed Relief u/s- 89(1)for the payments of salary arrears received in year 2014, but the relief amount is not considered in intimation u/s 143. I have filed my IT Return through E-filing. Pls suggest me what should be done further.

  3. Akanksha says:

    I have received Demand from Income Tax which is already been paid. I have checked From NSDL site also challan is already matched. What to do in that case

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