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	Blog Categories All Constitution (3) Criminal Laws (27) Income Tax Updates (99) miscellaneous (3) Professional Updates > Income Tax Updates Professional Update Category: Income Tax Updates, Posted on: 15/10/2024 , Posted By: CA SHIKHAR GARG Visitor Count:70 Professional Update (Income Tax Case laws) Civil Appeal 13765 of 2024 (Delhi High Court). Satwara Singh Sanghera vs Assistant Commissioner of Income Tax & Anr. Ratio. The Delhi High Court held that recovery cannot be made from Employee, if the TDS is deducted by the Employer but the TDS is not deposited. Facts. The appellant has filed writ petition challenging order of section 245, wherein the petitioner income tax refund was being holding for the AY 2017-18, 2018-19, 2019-20 and 2020-21. The petitioner TDS was deducted by the kingfisher airlines for the aforesaid AY and TDS is not deposited by the employer. Issue. Whether the notice u/s 245 is valid in law. Held. The Delhi High Court held that said issue is covered in favour of the petitioner by the earlier decision of the Coordinate Bench of this Court in Sanjay Sudan v. The Assistant Commissioner of Income Tax & Another (supra). In view of the above, the impugned notices and order are set aside in respect of the adjustment of demands pertaining to the AY 2009-10; 201011; and AY 2011-12 as stated in the tabular statement set out in the intimation dated 10.01.2019. The Revenue shall pass the necessary consequential orders and process the refund of the amounts due if already adjusted . (Disclaimer: The information provided by the author in the article is for general informational purposes only. All information provided is in the good faith, however we make no representation or warranty of any kind, express or implied, regarding the accuracy, adequacy, validity, reliability, availability or completeness of any information in the article.) CA Manoj Garg 9811275735 Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose. To Activate comments you need to provide details for google authentication and facebook authentication

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