Comments on Quasi-Judicial Proceedings And The Duty To Act Fairly

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sharad

sharad

Wrote on 09 April 2017  

While Tax authorities consider 26AS as an authentic evidence of income. It does not consider TDS mentioned in the form as a conclusive proof of tax credit and only the amount which is claimed in tax return is allowed, if it is lower. As a result, there may numerous cases of unclaimed TDS lying with tax authorities. I had filed an RTI application for the details of such unclaimed surpluses with the CBDT. But the same has not been responded as yet by them. As rightly pointed out the Tax deptt. must act fairly to build its credibility,


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