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ORISSA HIGH COURT: CUTTACK
B.R.SARANGI, G.SATAPATHY
AFR Malay Kar – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. description of petitioner's tds issue (Para 2) |
| 2. arguments by petitioner and income tax department (Para 3 , 4) |
| 3. court's observations on tds credit issues (Para 6 , 10 , 12) |
| 4. legal provisions regarding tds liabilities (Para 8 , 9 , 11) |
| 5. court's conclusion and order (Para 15 , 16) |
JUDGMENT :
DR. B.R. SARANGI, J.
The petitioner, by means of this writ petition, challenges inaction of opposite party no.4 in granting credit of the tax deducted at source amounting to Rs.2,68,733/- under Section 143 (1)(c) of the Income Tax Act, 1961 for the assessment year 2013-14.
2. The factual matrix of the case, in brief, is that the petitioner, being a salaried employee, is an assessee under the Income Tax Act, 1961 (for short “I.T. Act”). He had been filing his return of income with opposite party no.4 regularly. For the assessment year 2013-14, vide acknowledgement no. 682834840260713 dated 26.07.2013, he filed the return of income electronically. During the period April, 2012 till October, 2012, the petitioner was employed under opposite party no.6-M/s. Corporate Ispat alloys Ltd. and received gross salary of Rs.25,39,766/-, out of which a sum of Rs.5,90,112/- was deducted as t
The taxpayer is entitled to TDS credit despite the deductor's failure to remit the deducted taxes, ensuring no coercive demand is imposed on the taxpayer according to statutory provisions and directi....
The court affirmed that an employee is entitled to TDS credit despite the employer's failure to deposit it, preventing unjust tax liability on the employee.
Tax demands cannot be enforced against deductees if TDS has been deducted but not deposited by the deductor, as per Section 205 of the Income Tax Act.
Employees cannot claim credit for TDS not remitted to the Income Tax Department, as credit is contingent upon actual payment to the government.
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