https://www.taxtmi.com/caselaws?id=446380 Where salary income was subjected to tax deduction at source, direct demand or coercive recovery from the assessee to the extent of that deduction was barred, even though the employer failed to deposit the tax with the revenue. The Delhi HC held that a tax credit mismatch could not be enforced against the employee, because the statutory protection prevents the revenue from recovering the deducted amount from the assessee indirectly. The proper remedy lies against the deductor who withheld but did not remit the tax. The demand and consequential recovery action against the assessee were therefore not sustainable. en-us Wed, 29 Nov 2023 00:00:00 +0530 Fri, 01 Dec 2023 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446380 Where salary income was subjected to tax deduction at source, direct demand or coercive recovery from the assessee to the extent of that deduction was barred, even though the employer failed to deposit the tax with the revenue. The Delhi HC held that a tax credit mismatch could not be enforced against the employee, because the statutory protection prevents the revenue from recovering the deducted amount from the assessee indirectly. The proper remedy lies against the deductor who withheld but did not remit the tax. The demand and consequential recovery action against the assessee were therefore not sustainable. Case-Laws Income Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446380