The assessee has filed  a writ petition to  quash the recovery notices under section 226 and to recover the unpaid tax deducted at source from the assessee’s employer and refund under section 237 of the amount which was adjusted against the outstanding demands for the assessment years 2010-11, 2011-12 and 2012-13. Allowing the petition the Court held  that the Department could not deny the assessee the benefit of tax deducted at source by the employer from his salary during the relevant financial years. Credit for tax deducted at source should be given to the assessee and if in the interregnum any recovery or adjustment was made by the Department, the assessee was entitled to the refund with statutory interest.(AY.2010-11 to 2012-13)