The assessee filed his return for relevant year declaring net salary income received from his employer with corresponding claim of TDS under section 192. The  Assessing Officer held that assessee was not entitled to credit of TDS owning to failure of deductor-employer to deposit said amount of TDS to credit of central exchequer. On appeal the Tribunal held that  as per section 205 of the Act, the   Revenue is  restrained from enforcing any tax recovery against assessee insofar as demand with reference to amount of which tax had been deducted by employer from salary accrued to assessee but deductor-employer had not remitted amount after its deduction to Central Government, only course open to revenue was to recover same from very person who had deducted TDS and not from assessee.  Followed, Yashpal Sahani v. Rekha Hajarmavis, ACIT (2007) 165 Taxman 144/ 293 ITR 539 (Bom)(HC),  Ashok Kumar B. Chowatia v. JCIT (2021) 281 Taxman 405/ 435 ITR 449 (Mad)(HC) (AY. 2018-19, 2019-20)