S.245 IT Act | TDS Deducted By Employer Can't Be Adjusted Against Assessee's Future Refund: Delhi High Court

The Delhi High Court provided relief to a former Kingfisher Airlines pilot, Satwant Singh Sanghera, by quashing a tax demand of ₹11 lakh. The court ruled that the tax authorities failed to provide proper notice and an opportunity for the pilot to respond before imposing the demand. This decision reinforces the principles of natural justice in tax proceedings, ensuring taxpayers are given a fair hearing before penalties are imposed.