Assessee was an employee of Kingfisher Airlines. Airlines deducted TDS on salary made to assessee but did not deposit same in Government treasury.The credit was not given by revenue and demand has been raised with interest. On writ the Court held that TDS having been deducted by employer of assessee, it will always been open for department to recover same from said employer and credit of same could not have been denied to assessee. Court also held that if tax had been recovered the assessee is entitle to refund with the interest.Followed Devarsh Pravinbhai Patel v. ACIT (SCA Nos. 12965 /12966 of 2018 dt. 24-9 2028, ACIT v. Om Prakash Gattani (2000) 242 ITR 638 (Delhi)(HC). (AY. 2009-10, 2011-12)
Kartik Vijaysingh Sonavane v. Dy. CIT (2021) 208 DTR 441 / 132 taxmann.com 293 / (2022) 440 ITR 11 / 284 Taxman 278/ 324 CTR 111 (Guj.)(HC)
S. 192 : Deduction at source-Salary-Credit for tax deducted-Collection and recovery of tax-Bar against direct demand on assessee-Failure to deposit the tax in Government treasury by the employer-Credit cannot be denied to the employee-Directed to give credit. [S. 199, 201, 205, Art. 226]