<h1>Non-enforcement of recovery where tax was deducted but not deposited prevents assessing officers from demanding payment from the taxpayer.</h1> Assessing officers are instructed not to pursue recovery from taxpayers for demands arising from a TDS credit mismatch where tax was deducted but not deposited by the deductor; an Office Memorandum reiterates that such demands created on account of deductor non-deposit must not be enforced against the assessee, directing field offices to comply with the embargo on direct demands in these cases.