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TDS cannot be recovered from Assessee for non-deposit by deductor
Case Law Details
- Case Name
- Ashok Kumar B. Chowatia Vs JCIT (TDS) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Ashok Kumar B. Chowatia Vs JCIT (TDS) (Madras High Court)
Assessee cannot be saddled with tax liability if tax deducted on his income wasn’t deposited by the deductor
In Ashok Kumar B. Chowatia v. Joint Commissioner of Income Tax (TDS), Chennai [W.P. Nos. 31167, 31170, 31172, 31174 of 2018, W.M.P. Nos. 36373, 36376 and 36379, 36380 of 2018 dated April 16, 2021]. Ashok Kumar B. Chowatia (Petitioner) challenged the demand notices for clearance of the arrears of tax purportedly due from the Petitioner.
The Petitioner contended that the tax which was demanded from the Petitioner...







So many High Court Orders; but our CPC ant IT Department will only take what is in 26AS. Everyone is not rich enough or resourceful enough to fight for the amount TDS and not shown in TDS. Personally I have so far lost 6,447/- n two years. If I delay filing of ITR fighting with Deductor, I would have lost 5,000/- each year as late fee totaling 10,000/-. I asked the CA and he said appeal fee, Court Fee, Advocate Fee etc., will amount to 15,000/. Probably Government considers droplets maketh the rivers and oceans. No re4l relief to small losers. Jai Bharat Mata Ki Jai