Case Law Details
Case Name : Liladevi Dokania Vs ITO (ITAT Surat)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Surat
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Liladevi Dokania Vs ITO (ITAT Surat)
It is evidently clear that assessee received the rent income, and the Tenant (Deductor) has deducted TDS but has not deposited the TDS so deducted into the Central Government Account. Considering these facts, we note that issue under consideration is no longer res integra. The Hon`ble High Court of Gujarat in the case of Kartik Vijaysinh Sonavane, [2021] 132 taxmann.com 293 (Gujarat) held that where TDS has been deducted by employer of assessee, it will always been open for department to recover same from said employer and credit of same could not have been...
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Is not the recurrence of such instances, as a routine, something to be really /honestly ashamed of ? More so, despite that the applicable provisions of the IT Act are more than adequately LOUD AND SUFFICIENTLY CLEAR and must be inevitably found/realised to be so, whatever be the blocks/clots- the mind blocks, – the curse the empowered administrative authority (ies) suffer from, for years/decades now ?!?
More so, despite the openly condemned and threatened ‘ACTION’ by the top ranking hierarchy/ masters, against the callously erring ‘officer(s)’ – PUBLIC SERVANTs # !!!???
# consult the material given publicity /available in PUBLIC DOMAIN.
All the more reprehensible is the fact that b’cause of the attendant faceless interaction (X face to face) , with the computerised system (CPC) in place, there has been no commensurate change in the taxpayers grievances of sorts ?!?