IT: If payer, after deducting tax, fails to deposit it in Government revenue, measures can always be initiated against such payers once seller of property suffers TDS at hands of payer purchaser; seller could not again be asked to pay same again

Section 205, read with section 194-IA, of the Income-tax Act, 1961 – Deduction of tax at source – Bar against direct demand on assessee (Scope of) – Assessee sold its property – Purchaser deducted TDS amount in terms of section 194 IA on sale consideration – Amount of TDS was not deposited with revenue by purchaser – Whether as provided under section 205, assessee could not be asked to pay same again; it was open to department to make coercive recovery of such unpaid tax from payer whose primary responsibility was to deposit same with Government revenue promptly because, if payer, after deducting tax, fails to deposit it in Government revenue, measures could always be initiated against such payers – Held, yes

Pushkar Prabhat Chandra Jain