Itxa/631/2008 Of J. Rajagopal v. The Income-Tax, Officer 6 (3) (2),Mum

- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.631 OF 2008 ----------------------------------------------------- Office Notes, Office Memoranda of Coram, Court’s or Judge’s appearances, Court’s orders order or directions ----------------------------------------------------- ¦ Mr.Andhyarujina with Ms.Aasifa ¦ Khan for the Appellant. ¦ Mr.Vimal Gupta for the Respondent. ¦ ¦ ¦ ¦ CORAM: D.K.DESHMUKH & ¦ J.P.DEVADHAR,JJ. ¦ DATED:22ND SEPTEMBER, 2008 P.C.: Heard learned Counsel for both sides. Perused the record. It is clear from the order of the tribunal that the tribunal has remanded the matter back to the Assessing Officer to make an inquiry to find out whether the employer of the Appellant had deducted TDS before making the payment to the Appellant. The tribunal has further observed - 2 - that in case the Assessing Officer finds that the TDS has been actually deducted by the employer before making payment to the Appellant, nothing further against the Appellant is required to be done. The tribunal has clearly held that in case it is found that the TDS is deducted in accordance with law, but the full amount has not been paid over to the department, then it was for the department to proceed against the employer and not against the Appellant. In this view of the matter, therefore, we see no reason to interfere. Appeal is, therefore, rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR,J.)