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2023 (10) TMI 1354 - DELHI HIGH COURTBar against direct demand on assessee u/s 205 - Withholding tax payable on salary - Adjustment of the withheld tax not been deposited by the deductor in the Central Government Account against the refund due and payable to the deductee/assessee - outstanding demand along with the accrued interest - HELD THAT:- As tax having been deducted at source by the employer cannot be recovered from the petitioner in view of the embargo placed by Section 205 of the Income Tax Act, 1961 [in short, “Act”]. This issue is covered by the judgment of Sanjay Sudan [2023 (2) TMI 1079 - DELHI HIGH COURT], thus demand for AYs 2012-13 and 2013-14 are quashed. Consequentially, the show-cause notice shall collapse.
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