An Assessee "A CONTRACTOR" has filed his return of income after adjusting The TAX DEDUCTED AT SOURCE. The deductor how ever did not provide the TDS certificates after repeted requests. It was subsequently found out that the deductor has not paid the tax deducted to Government.
The deductor has however given a deduction slip along with the cheque issued to the assessee.
It has been found out the the deductor is absconding.
The Assessing officer now claims the amount of TDS from the assessee- is he correct ?
Yout attention is drawn to Sec 205 of the Income Tax Act- Which states that the Assessing officer cannot claim the amount from the deductee..
Your attention is also drawn to Cap.J.G.JosephV. CIT.(2005), 92 ITD 358(MUM) and Yashpal Sahni V.CIT, (2007) 165, Taxman 144 (Bom)
Thankyou in anticipation of a discussion onthe topic
karthi
CAclubindia
