https://www.taxtmi.com/caselaws?id=433217 Once tax is deducted at source from salary, section 205 bars direct recovery of that tax from the employee, even if the employer fails to deposit it with the Government. The ITAT Pune treated TDS as an indirect mode of tax discharge and held that the proper remedy lies against the deductor as the person in default. On that reasoning, denial of TDS credit to the salaried assessee was unsustainable, and the demand raised against the assessee could not be enforced. en-us Fri, 06 Jan 2023 00:00:00 +0530 Tue, 24 Jan 2023 10:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433217 Once tax is deducted at source from salary, section 205 bars direct recovery of that tax from the employee, even if the employer fails to deposit it with the Government. The ITAT Pune treated TDS as an indirect mode of tax discharge and held that the proper remedy lies against the deductor as the person in default. On that reasoning, denial of TDS credit to the salaried assessee was unsustainable, and the demand raised against the assessee could not be enforced. Case-Laws Income Tax Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433217