Case Law Details
Case Name : Yashpal Sahni Vs. Assistant Commissioner of Income-tax (Bombay High Court)
Appeal Number : Case No: WP No. 950 of 2006
Date of Judgement/Order : 18/07/2007
Related Assessment Year : 1997- 1998
Courts :
All High Courts Bombay High Court
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From the language of section 205, it is clear that once the tax is deducted at source, the same cannot be levied once again on the assessee who has suffered the deduction. Once it is established that the tax has been deducted at source from the salary of the employee, the bar under section 205 of the Act comes into operation and it is immaterial as to whether the tax deducted at source has been paid to the Central Government or not, because elaborate provisions are made under the Act for recovery of tax deducted at source from the person who has deducted such tax.
Bombay High Court
Yashpal Sahni
Vs.
Assistant Commissioner of Income-tax
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On a similar factual mattress VAT recovered by the seller from the buyer, if not deposited by the seller in the government treasury, it is recovered from the buyer. The Bombay High Court in Mahalaxmi case has upheld the government action. Perhaps the above cases under the INcome Tax Act were not brought to the notice of the Court.