TDS Deducted by Employer Cannot Be Adjusted Against Assessee's Future Refund Under Section 245 of IT Act: Delhi High Court

In a significant ruling under the Income Tax Act, 1961, the Delhi High Court addressed a petition concerning the recovery of Tax Deducted at Source (TDS) from an employee, Satwant Singh Sanghera. The case, involving disputes over outstanding tax demands, underscores the importance of proper tax practices by employers. Case Background Satwant Singh Sanghera, who served as a Co-Pilot with Kingfisher Airlines Ltd. from April 1, 2008, to December 15,…