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Employee wasn't liable to interest for advance tax default if employer failed to deduct TDS on salaried income

May 16, 2018[2018] 93 141 (Andhra Pradesh)

IT : Jurisdiction of an Assessing Officer does not depend upon fact whether a person has filed his return or not rather it depends upon territorial area, person or classes of persons, income or classes of income and cases or classes of cases, reference to which jurisdiction is conferred on competent authority as per section 120(3), read with section 124

IT : Objections regarding non-recording of reasons and non-issue of notice before passing order of transfer of assessee's case raise a mixed question of facts and law and, since they do not go to root of matter, said objections could not be raised for first time before High Court

IT : An assessee, whose tax is liable to be deducted at source, is not liable to pay advance tax under section 208 and consequently, he is not liable to pay interest under section 234B(1) thereon

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