Credit for TDS deducted but not paid & Certificate issued to deductee

Devarsh Pravinbhai Patel Vs. ACIT (Gujarat High Court) In case of the petitioner the employer for the assessment year 2012-­13 while paying salary had deducted tax at source to the tune of Rs.2,68,498/­- but had not deposited such tax with the Government revenue. The short question is under such circumstances can the Department seek to recover such amount from the petitioner or whether the petitioner is correct in contending that he had already suffered the deduction of tax, the mere fact that the deductee did not deposit such tax with the Government revenue could not permit the Income­ tax...