Anshu Sagar Kalra v. Assistant Commissioner of Income Tax & Anr.
Case brief
What is this about?
Delhi High Court, W.P.(C) 1042/2025, decided 04.02.2025; Coram: Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela. Employee's challenge to income-tax demands for AY 2011-12 and AY 2012-13 caused by employer Kingfisher Airlines Limited deducting TDS but failing to deposit it; notice dated 31.01.2022 under section 143(1); demand of Rs.34,72,080 quashed; bar on adjustment of such demands against other assessment years or refunds; refund of Rs.4,62,910 (AY 2018-19) and Rs.18,200 (AY 2023-24) directed; writs of certiorari and mandamus; follows earlier Delhi High Court decision in Sanjay Sudan v. The Assistant Commissioner of Income Tax & Another on Revenue's concession.
What did the court decide?
Notice dated 31.01.2022 under section 143(1) and the demand of Rs.34,72,080 for AY 2011-12 and AY 2012-13 quashed; Revenue restrained from adjusting those demands against any other assessment year or against the petitioner's refunds; refund of Rs.4,62,910 (AY 2018-19) and Rs.18,200 (AY 2023-24) directed; petition allowed and disposed of in the aforesaid terms.