TMI Blog2023 (10) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 COUR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment Year 2012-2013 and Assessment Year 2013-2014, raised against the Petitioner, through the issuance of the Impugned Notices; dated 13.10.2014(Annexure P-1) 8 22.07.2015(Annexure P-2). (B) A Writ of Mandamus, directing the Respondent No. 1 to forthwith set aside the Impugned Intimation dated 23.09.2019(Annexure P-3) and to return the refund amount sought by the Petitioner for the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... standing counsel, who appears on behalf of the respondent/revenue, cannot but accept that 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 ]. 4. This issue is covered by the judgment of the coordinate bench rendered in Sanjay Sudan v. Assistant Commissioner of In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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