https://www.taxtmi.com/caselaws?id=15928 The court found in favor of the assessee, declaring the tax recovery proceedings under section 194A as illegal due to exceeding the limitation period for commencing recovery actions against an assessee deemed in default. The Commissioner's decision on liability was overturned, ruling that the demanded tax amount was not payable by the assessee. The judgment emphasized that the payment made to a bank did not exempt the assessee from tax deduction obligations, but the recovery proceedings were deemed unlawful and set aside. en-us Fri, 11 Sep 1998 00:00:00 +0530 Mon, 31 Aug 2009 10:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15928 The court found in favor of the assessee, declaring the tax recovery proceedings under section 194A as illegal due to exceeding the limitation period for commencing recovery actions against an assessee deemed in default. The Commissioner's decision on liability was overturned, ruling that the demanded tax amount was not payable by the assessee. The judgment emphasized that the payment made to a bank did not exempt the assessee from tax deduction obligations, but the recovery proceedings were deemed unlawful and set aside. Case-Laws Income Tax Fri, 11 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15928