Revenue cannot recover demand to the extent of TDS deducted despite non payment by deductor

HC held that Revenue is to be definitely restrained in terms of Section 205 of the Act from enforcing any demand on the assessee-petitioner insofar as the demand with reference to the amount of tax which had been deducted by the tenant of the assessee in the present case, and assuming that the tenant had not remitted the amount to the Central Government. The only course open to the Revenue is to recover the amount from the very person who has deducted and not from the petitioner. Karnataka High Court Smt. Anusuya Alva vs Deputy Commissioner Of Income Tax Date of Order-  9 June, 2005 Equival...