LATE SOLI ENGINEER, ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 42(3)(1), MUMBAI

ITA 1983/MUM/2025Status: DisposedITAT Mumbai12 June 2025AY 2016-17Bench: SMT. BEENA PILLAI (Judicial Member), SHRI OMKARESHWAR CHIDARA ( (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the revenue cannot hold the assessee liable for TDS that was deducted but not deposited into the government treasury by the deductor. The Tribunal directed the Assessing Officer to grant the necessary TDS credit to the assessee.

What were the facts?

The assessee, represented by their legal heir, filed appeals against orders for AY 2016-17 to 2018-19. The primary issue concerned the short credit of Tax Deducted at Source (TDS) despite the income being offered to tax and TDS being deducted.

What were the issues?

Whether the assessee can be denied TDS credit for tax deducted at source but not deposited by the deductor into the government treasury, and if Section 205 of the Income Tax Act precludes demand on the assessee in such cases.

Which sections of the Income-tax Act were involved?

Section 205,Section 143(1),Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SMT. BEENA PILLAI & SHRI OMKARESHWAR CHIDARA

For Appellant: Shri Mehli Golvala & Ms. Aruna
For Respondent: Shri Leyaqat Ali Aafaqui, SR. A.R
Hearing: 05.05.2025Pronounced: 12.06.2025

Heard together (3 matters)

I.T.A. No. 1983/Mum/2025
I.T.A. No. 1984/Mum/2025
I.T.A. No. 1985/Mum/2025

Read from the judgment's own cause title. This page is filed under one of them.

2 ITA No.1983,1984,1985/Mum/2025; A.Y. 2016-17 to 2018-19 Firuzeh Soli Engineer, Legal Heir of Late Soli Engineer Per: Smt. Beena Pillai, J.M.: The present appeals filed by the assessee arises out of separate orders dated 10/03/2025 passed by Ld.CIT(A), Kanpur for assessment years 2016-17, 2017-18, 2018-19. 2. At the outset the Ld.AR submitted that, the issue raised in the all the 3 appeals ar

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 205

All 119 judgments and leading authorities on Section 205 →

Recent GST High Court judgments

Search GST case law →