Tax deducted at source credit should not trigger direct demand when the deductor fails to deposit, per administrative instruction. Instruction addresses cases where Tax Deducted at Source has been withheld by a deductor but not deposited, resulting in denial of credit and demand; while credit is given only if paid into the Government account, the statute bars calling upon the assessee to pay tax to the extent it was deducted at source, and coercive enforcement of such mismatches should not be pursued. Assessing officers are directed to avoid causing inconvenience to assessees in such cases.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deducted at source credit should not trigger direct demand when the deductor fails to deposit, per administrative instruction.
Instruction addresses cases where Tax Deducted at Source has been withheld by a deductor but not deposited, resulting in denial of credit and demand; while credit is given only if paid into the Government account, the statute bars calling upon the assessee to pay tax to the extent it was deducted at source, and coercive enforcement of such mismatches should not be pursued. Assessing officers are directed to avoid causing inconvenience to assessees in such cases.
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