Section 205 restricts direct demand where TDS is deducted from income

Incredible Unique Buildcon Private Limited Vs ITO (Delhi High Court) Delhi High Court held that section 205 of the Income Tax Act puts a bar on direct demand against the assessee to the extent where TDS is deducted from his income. It is irrelevant whether TDS is deposited or not and whether Form No. 16A is issued or not. Facts- The revenue, respondent to the originally filed writ petition seeks review of the order dated 31.05.2023 of this court whereby the writ petition was finally allowed, thereby directing the respondent/revenue to refund a sum of Rs. 11,39,870/- to the writ petitioner. Bei...