TDS Credit Cannot Be Denied for Employer’s Lapse: HC Quashes Income Tax Demand

Dinendra Biswas Vs Union of India (Gauhati High Court)

Gauhati High Court recently delivered a significant judgment in the case of Dinendra Biswas vs. Union of India, setting aside income tax demand notices amounting to ₹8,40,370 issued to a former Judge of the High Court and Upa-Lokayukta, Assam. The court underscored that a taxpayer cannot be compelled to re-pay tax already deducted and deposited by the employer, even if such deductions fail to reflect in Form 26AS.

Background of the Dispute

The petitioner, Mr. Dinendra Biswas, se

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