https://www.taxtmi.com/caselaws?id=1646 The court held that the revenue cannot recover the TDS amount from the employee once it is deducted at the source, even if the employer fails to deposit it with the Government or issue a TDS certificate. The court ruled in favor of the petitioner, directing the revenue to refund the recovered amount with interest and to earmark the TDS liability as "not recoverable" from the petitioner. The court emphasized that the Act provides for the recovery of TDS from the employer who deducted it, not from the employee. en-us Wed, 18 Jul 2007 00:00:00 +0530 Sun, 08 May 2011 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1646 The court held that the revenue cannot recover the TDS amount from the employee once it is deducted at the source, even if the employer fails to deposit it with the Government or issue a TDS certificate. The court ruled in favor of the petitioner, directing the revenue to refund the recovered amount with interest and to earmark the TDS liability as "not recoverable" from the petitioner. The court emphasized that the Act provides for the recovery of TDS from the employer who deducted it, not from the employee. Case-Laws Income Tax Wed, 18 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1646