In the result, appeal of the assessee is partly allowed and the
Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony
Section 140A of the Act. When the self-assessment tax was to be paid, the assessee has to take into account the tax already paid and also the tax deducted or collected at source. Therefore, when a tax was collected in respect of the income, which was accrued to the assessee during the year under consideration, the same