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1 - 8 of 8 (0.28 seconds)Section 199 in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
Article 226 in Constitution of India [Constitution]
The Income Tax Act, 1961
Section 154 in The Income Tax Act, 1961 [Entire Act]
Article 227 in Constitution of India [Constitution]
Sanjay Sudan vs The Assistant Commissioner. Of Income ... on 14 December, 2022
6. On behalf of revenue, it was contended that no credit for tax can be
given to the petitioner, since in view of the provisions under Section 199 of
the Income Tax Act the credit can be given only when the tax which was
deducted at source is paid to the Central Government and in the present
case, admittedly the tax deducted from salary of the petitioner has not been
deposited by his employer. This contention was raised also in the case of
Sanjay Sudan (supra) but not accepted by this court.
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