There are numerous cases coming for demand outstanding for Salaried Employees in the assesses account due to wrong pan mentioned by employer while filling their TDS return. Now the problem is that the Employer are not ready to revise Tds return or making excuse for the same.
On the other hand department is not convinced on Form 16 only. They sent this for verification with employer, even after verification they are making escuse agin .
What remedies are available to assessee or professionals in these cases. What should be the approach to resolve these issues.
08 December 2015
One way is to write to ITO(TDS) of appropriate jurisdiction explaining him the whole matter and request him to take appropriate action against the employer. Also provide a copy of this letter to the jurisdictional ITO who is not accepting form 16.
08 December 2015
But the Jurisdictional AO does not pay any attention even after notifying the ITO (TDS) Is there any case law that or CBDT Circular that clearly says that assessee may not be harassed if he has form 16.
09 December 2015
Yes there is a judgment of Delhi High court in Court on its own motion vs UOI in which the Delhi High court has directed that refund can be claimed if the assessee has form 16 and that he must not be harrassed if TDS return is not correctly filled by deductor. CBDT has also issued circulars in compliance of this HC order. You may mention this judgment and CBDT circular in your application to AO.