Employer not filed tds (form 24q); form 16 not issued; how do i claim tax credit?

Tax Payer in Trouble (...) (26 Points)

10 February 2017  
Employer not filed TDS (form 24Q); Form 16 not issued; For subsequent years CBDT has nor given refund but adjusted the refund amount against the TDS outstanding (by Company). How do i claim tax credit? I have saved all payslips and bank documents. Have also raised this on the Incometax site. However "babu's" are still "babu's". They just replied that I should file a rectification request. Why should anyone who has salsry income be asked to pay income tax twice (1 when TDS is deducted & 1 when it is not deposited)? Is anyone listening? Any sugestions appreciated. Notes from Web: In section 205, which bars a direct demand on an assessee by specifically stipulating that “the assessee shall not be called upon to pay the tax himself to the extent to which the cash has been deducted from that income”. However, this provision is being overlooked by the department and the assessee’s refund is withheld or he is asked to pay the tax, which is actually paid on his behalf but whose credit is denied wrongfully. A High Court Jusgement: 1. Where the employee is unable to get TDS certificate from his employer, but there is evidence to show that tax had been deducted at source, assessee cannot be denied credit. In such a case, the authorities were directed to exercise the powers to enforce the law, while staying the collection of tax. Pl refer Joseph (Capt. J. G.) vs. JCIT 303 ITR (AT) 395 (Mum.) 2. Even if the deductor did not deposit the tax deducted at source to the credit of the Central Government, revenue cannot recover the amount from the assessee. Pl refer Yashpal Sahni vs. Rekha Hajarnavis, ACIT 293 ITR 539 (Bom)