ASHISH RANJAN,DARBHANGA vs. INCOME TAX OFFICER, DARBHANGA
In the result, the appeal of the assessee is allowed
ITA 160/PAT/2025[2024-25]Status: DisposedITAT Patna05 Jan 2026AY 2024-25
Section 143(1)Section 200
TDS on the part of the employer cannot be slapped on\nthe assessee more so no action against the employer can be taken\nunder the Act. The case of the assessee find support from the\ndecision of the Hon'ble Delhi High Court in case of Shri Cintan Bindra\nVs. DCIT vide order dated 29.11.2023 in WP(C) No. 2164/2022
