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TDS Not Deposited By Employer, Can’t Be Adjusted Against Future

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TDS Not Deposited By Employer, Can’t Be Adjusted Against Future Refund Due To Assessee: Delhi High Court

 

Sanjay Sudan (W.P.(C) 6610/2019)

 

The question before the ITAT was whether Whether the respondents/revenue can adjust the withheld tax which has not been deposited by the deductor in the Central Government Account, against the refund due and payable to the deductee/assessee in the future years?

 

Hon Delhi HC held as below:

  1. Section 205 of the Income Tax Act read with instruction dated 01.06.2015, clearly point in the direction that the deductee/assessee cannot be called upon to pay tax, which has been deducted at source from his income.

 

  1. The adjustment of demand against future refund amounts to an indirect recovery of tax, which is barred under Section 205 of the Act.

 

  1. The petitioner is right in as much as neither can the demand qua the tax withheld by the deductor/employer be recovered from him, nor can the same amount be adjusted against the future refund, if any, payable to him.

 



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