Assessee filed the petition contending that Form No. 16 having not been issued by his employer in time, he was suffering at hands of department . Court observed that it was found that petition raised an issue which was of serious concern for those salaried employees whose employers did not bother to issue TDS certificates within prescribed time period . Accordingly direction is issued to Commissioner (TDS) to file a comprehensive affidavit. Further Department of revenue was also to be directed to penalise such defaulters and take other strict measures as contemplated by law against them . Court also invited the departmental counsel section 405 of the Indian Penal Code ( Criminal breach of trust ) for launching of prosecutions against the defaulters . Matter posted for hearing on 11-1-2019 (WP No. 2537 of 2018 dt 15-10-2018)
Ramprakash Biswanath Shroff v. CIT (TDS) (2018) 259 Taxman 385( Bom) (HC) www.itatonline.org Editorial: Petioner has received the TDS certificate accordingly the petition was herad and decided .( WPNo. 2537 of 2018 dt 11-1-2019) Ramprakash Biswanath Shroff v. CIT (TDS) ( Bom) (HC)
S. 200 : Deduction at source – Duty of person deducting tax -Employer -Failure to issue Form no 16 after deducting tax at source from salary- Commissioner (TDS) is directed to file a comprehensive affidavit and Department of Revenue was also to be directed to penalise such defaulters and take other strict measures as contemplated by law against them by launching prosecution as per S.405 of the Indian Penal code ( Criminal breach of trust). [ S.192 ,Indian Penal Code S. 405 ]