Denial of TDS credit to deductee because of non-payment by deductor is untenable

Rajesh Dadu Vs DCIT (ITAT Hyderabad)

ITAT Hyderabad held that revenue cannot deny the TDS credit to the deductee for non-payment of TDS by the deductor. Revenue has to proceed against the deductor by holding him as an assessee-in-default.

Facts- The assessee is an individual and filed his return of income for the impugned A.Y on 31.10.2019 declaring total income at Rs.1,57,94,132/- and paid tax of Rs.53,85,276/- consisting of advance tax of Rs.30,00,000/-and tax deducted a

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