Facts of the Case
Employer deducted the Tax Deducted at Source in case of the petitioner. The amount since had not been deposited by the Employer in the Central Government Account, the credit when claimed by the petitioner, the same was not given by the respondent and the demand had been raised with interest.
Decision of High Court
Assessee deductee is entitled to credit of the tax deducted at source with respect to amount of TDS for which Form No.16A issued by the employer deductor.
If the department is of the opinion deductor has not deposited the said amount of tax deducted at source, it will always been open for the department to recover the same from the deductor. Rule is made absolutely to the aforesaid extent
It would not be possible to proceed to recover the amount of tax from the assessee.
Petition is being ALLOWED.
The department is precluded from denying the benefit of the tax deducted at source by the employer during the relevant financial years to the petitioner