TDS Deductor cannot be held liable as ‘assessee in default’
if department has not proved that tax could not be recovered from the recipient
of income.
Assesse, a public sector bank could not deduct tax on interest on deposit made thus held assessee in default u/s 201/210(IA), however ITAT Agra held that Assessee cannot be held liable unless department has discharged that tax could not be recovered from recipient of income or recipient has also failed to pay tax directly.