https://www.taxtmi.com/highlights?id=68495 Bar against direct demand on assessee u/s 205 - Withholding tax payable on salary - Adjustment of the withheld tax not been deposited by the deductor - the petitioner is right inasmuch as neither can the demand qua the tax withheld by the deductor/employer be recovered from him, nor can the same amount be adjusted against the future refund, if any, payable to him. - HC en-us Mon, 27 Feb 2023 12:10:53 +0530 Mon, 27 Feb 2023 12:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68495 Bar against direct demand on assessee u/s 205 - Withholding tax payable on salary - Adjustment of the withheld tax not been deposited by the deductor - the petitioner is right inasmuch as neither can the demand qua the tax withheld by the deductor/employer be recovered from him, nor can the same amount be adjusted against the future refund, if any, payable to him. - HC Highlights Income Tax Mon, 27 Feb 2023 12:10:53 +0530 https://www.taxtmi.com/highlights?id=68495