Payee cannot be denied TDS Credit for Failure of deductor to pay TDS

Ashok Kumar B. Chowatia Vs JCIT (TDS) (Madras High Court) To the extent tax was deducted by the second respondent and not remitted by the second respondent to the Income Tax Department, recovery can be only directed against the second respondent as the second respondent is the assessee in default. The petitioner cannot be made to pay tax twice. Recovery of any of such Tax Deducted at Source but not remitted by the second respondent has to be recovered only from the second respondent. FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this common order all the four writ petitions are bein...