https://www.taxtmi.com/caselaws?id=434238 The court allowed the petition challenging recovery notices for unpaid TDS amounts, directing the department to refund the adjusted amount with interest. It emphasized the statutory protection under Section 205 of the Income Tax Act, barring direct demands against the assessee for employer's non-payment of TDS. The petitioner, a former pilot of Kingfisher Airlines, was entitled to TDS credit and should not be subject to double payment due to the employer's failure. The court ordered the department to refund the adjusted amount and give credit for TDS within eight weeks. en-us Mon, 13 Feb 2023 00:00:00 +0530 Tue, 30 Jun 2026 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434238 The court allowed the petition challenging recovery notices for unpaid TDS amounts, directing the department to refund the adjusted amount with interest. It emphasized the statutory protection under Section 205 of the Income Tax Act, barring direct demands against the assessee for employer's non-payment of TDS. The petitioner, a former pilot of Kingfisher Airlines, was entitled to TDS credit and should not be subject to double payment due to the employer's failure. The court ordered the department to refund the adjusted amount and give credit for TDS within eight weeks. Case-Laws Income Tax Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434238