Mukesh Padamchand Sogani vs Assistant Commissioner of Income Tax [ITA No.29/PUN/2022]

Where a sum of Rs. 8.21 lakhs was duly deducted at source by the employer from salaries credited/paid to the assessee for the year under consideration, the benefit of such tax deducted at source had to be allowed in intimation under section 143(1), notwithstanding the fact that it was not deposited.

Held, yes – Whether once there is a deduction of tax at source, the benefit of such tax deduction must be allowed in the hands of the deductee under section 143(1) irrespective of its subsequent deposit or non-deposit by the deductor.

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