Revenue Cannot Adjust Withheld Tax not Deposited by Employer in Central Govt account, against Refund Due and Payable to Employee u/s 205 of Income Tax Act: ITAT [Read Order]

By Fathima Karama A.M - On August 20, 2023 1:00 pm - 2 mins read
Revenue Adjust Withheld Tax - Deposited by Employer in Central Govt account - Refund Employee - Income Tax Act - ITAT - TAXSCAN

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the revenue could not adjust the withheld tax not deposited by the employer in a central Government account against the refund due and payable to the employee under Section 205 of the Income Tax Act 1961. The assessee, Jignesh Panchal has filed appeal…

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