Revenue cannot debar genuine refund of Assessee for non-payment of TDS by deductor

Walvekar Brothers & Co. Vs ITO (ITAT Pune) Hon’ble High Court has held that once it is established that tax has been deducted at source, the bar in section 205 of the Act comes into operation and it is immaterial as to whether tax deducted at source has been paid to Central Government or not because provisions are made under the Act for recovery of tax deducted at source from the person who has deducted such tax. Similarly, the Hon’ble Gauhati High Court in the case of Omprakash Gattani Vs. ACIT (2000) 242 ITR 638 has held that “Thus complete machinery is provided under the A...