Assessee’s employer deducted tax at source while making payment of wages but not deposited to Government Account. Assessing Officer did not grant credit of TDS which had been deducted from wages of assessee. Matter is restored back to file of Assessing Officer to verify fact and grant set off of tax deducted as well as reflected in salary slip and pass order afresh. (AY. 2016-17 )
Sanjay Mahadev Khopkar. v. ACIT (2023) 198 ITD 512 (Surat) (Trib.)
S. 205 : Deduction at source-Bar against direct demand-Deduction of tax at source while making payment of wages-Failure to deposit to Government account-Matter restored back to Assessing Officer to verify fact and grant set off of tax deducted. [S. 199]