Burden to deposit money not casted on deductee with regard to tax retained by payer

Pr. CIT Vs Jasjit Singh (Delhi High Court) Delhi High Court held that the Income Tax Act does not seem to cast a burden on the deductee/payee with regard to the deposit of money, which is retained as tax, by the payer i.e., the deductor. Facts- The appellant/revenue, while conceding that no direct recovery could be made against the respondent/assessee concerning the tax at source deducted by the Koutons Group amounting to Rs.2,04,96,655/-, says that credit for the said amount, sought by the respondent/assessee, could not be given since the deductor, i.e., Koutons Group had not deposited the s...