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Case Law Details

Case Name : Rakesh Kumar Gupta Vs Union of India and another (Allahabad High Court)
Related Assessment Year :
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CA Sandeep Kanoi

In the instant case, it is apparent that there is a mismatch between the details uploaded by the deductor and the details furnished by the assessee in the income tax returns. The Court finds that when the assessment was processed and a refund of Rs. 43,740/- was issued, no intimation was given by the department as to why the balance TDS amount could not be credited in favor of the petitioner. The Court further finds that the assessing officer was under a duty to verify whether or not the deducto

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9 Comments

  1. diwan chand gupta says:

    income shown in 26AS and TDS also submitted by any one but the same is not related the assesse in a.y.2013-14 now the assessing officer inclued the income in declared income and charge the penalty & interest either it is right or wrong

  2. Veenadevi S. Gambhir says:

    For Assessment year 2010-11, my TDS deductor has not uploaded the TDS in Form 26AS. Now the IT dep. issues me notice. What to do.

  3. nipun shetty says:

    Even after this judgement I have received short refund of TDS since there is a mis match between TDS claimed and 26as form.
    What to do in such case ?

  4. Dr Hari Babu Mereyala says:

    In spite of such judgement by the court of law. IT department continues to send demand notices to assesses. AO of IT does not respect it.
    My 2009-2010 AY was done of the IT department in 2013 September and mismatch Form 16 to 26AS raised Out standing demand notice 143 (1a).By this time of 4 years the deductor is shut down the company for fraud and bans taken over the property.
    However the company has given Form-16 and was was submitted to IT department same year.
    As per the judgement I am not the defaulter…am I right

  5. VENKAT says:

    This is a landmark judgement. So far incometax department throw up their hands if the TDS deduction was not reflected in 26AS form even though the collection is made. The judgement clearly places the onus of responsibility on IT dept to see that deduction are reflected in 26AS form.

  6. Vipin Raturi, Advocate says:

    It is Landmark judgement. IT will be beneficial/relief for Majority of small and middle class tax payers, including senior citizens. Earlier, it was ridiculous observation by the Income Tax Authority if TDS are mismatch in 26AS tax benefit will not provide to the assessee. By denying the benefit of TDS to the assessee because of the fault of the deductor causes not only harassment and inconvenience but also makes the assessee feel cheated. There is not fault on the part of assessee.

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