AO can’t recover taxes from assessee if tax deducted on his income wasn’t deposited by deductor: HC

INCOME TAX : Where 2nd respondent company had deducted tax at source from and out of payments made to assessees but had not paid it to credit of Central Government, assessees could not be saddled with tax liability as it was duty of Income Tax Department to recover such TDS from 2nd respondent company, hence demand notice against assessees to clear arrears of tax purportedly due from them was to be quashed and set aside

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000314899/ao-can’t-recover-taxes-from-assessee-if-tax-deducted-on-his-income-wasn’t-deposited-by-deductor-hc.aspx