The High Court of Delhi held that the Income Tax Department neither can demand withheld tax

The High Court of Delhi held that the Income Tax Department neither can demand withheld tax 

The High Court of Delhi held that the Income Tax Department neither can demand withheld tax from the assessee that has not been deposited by the deductor/employer in the Central Government Account, nor can it adjust against future refunds if any, because the adjustment of demand against future refund amounts to an indirect recovery of tax, which is barred under section 205 read with instruction dated 1-6-2015 which clearly state that the deductee/assessee cannot be required to pay tax that has been deducted at source from his income. (Sanjay Sudan vs ACIT, 



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