https://www.taxtmi.com/caselaws?id=15468 HC held that the assessee was not liable for deposit of TDS on lottery winnings; that obligation rested solely on the deductor. As the deductor failed to remit the TDS to the Government, the Assessing Officer's note that credit would be allowed only on proof of actual payment was treated as valid. However, applying section 205, HC ruled that no direct recovery could be made from the assessee for tax already deducted at source. Consequently, the recovery proceedings and notices issued under section 226(3) attaching the assessee's bank account were declared illegal and quashed, while the denial of TDS credit pending proof of deposit was upheld. en-us Tue, 04 Jan 2000 00:00:00 +0530 Fri, 28 Nov 2025 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15468 HC held that the assessee was not liable for deposit of TDS on lottery winnings; that obligation rested solely on the deductor. As the deductor failed to remit the TDS to the Government, the Assessing Officer's note that credit would be allowed only on proof of actual payment was treated as valid. However, applying section 205, HC ruled that no direct recovery could be made from the assessee for tax already deducted at source. Consequently, the recovery proceedings and notices issued under section 226(3) attaching the assessee's bank account were declared illegal and quashed, while the denial of TDS credit pending proof of deposit was upheld. Case-Laws Income Tax Tue, 04 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15468