Authority: High Court at Calcutta, Circuit Bench at Jalpaiguri

Order Date: 08 October 2026

Case Overview

  • Petitioner: Suchandan Kumar Biswas; Respondents: Union of India and others including the Income Tax Department (8th respondent) and Dishari Consultants.
  • The petitioner challenged a demand notice dated 23 July 2016 for assessment years 2014‑15 and 2015‑16, asserting that TDS had already been deducted by his employer.
  • Respondent Income Tax Department cited Circular No. 8 of 2015 (dated 14 May 2015) requiring a rectification application before the jurisdictional Assessing Officer in cases of TDS mismatch.
  • Respondent counsel for numbers 2‑5 explained that the employer’s TDS was deposited through Dishari Consultants, which failed to remit the amount to the department, creating the demand.

Court Reasoning

  • The Court noted Section 201 of the Income Tax Act, 1961, which deems an employer an assessee in default if TDS is not deducted, paid, or deposited.
  • The Court directed that the petitioner may submit an offline rectification request to the jurisdictional Assessing Officer (the 8th respondent) within one week of the order.
  • Upon receipt, the Assessing Officer must verify the documents, including Form‑16, and act in accordance with law.

Final Outcome

  • The demand notice issued on 23 July 2016 is stayed pending the petitioner’s rectification request.
  • No order as to costs; the petition’s allegations are not deemed admitted as no affidavit was filed.
  • The Court ordered that a certified copy of the order be supplied to the parties upon compliance with formalities.

Topics: Taxation, Judicial Relief