Case of Tarun Sabharwal vs ITO, HC Delhi Judgement Dated 8th December 2025. The case dealt with the issue of recovery of tax demand from an employee in cases where tax was deducted at source (TDS) by the employer but not deposited with the Government. The court noted that as per CBDT Circular dated 21st September 2023, tax demand in such circumstances cannot be recovered from the employee. The court held that recovery cannot be enforced against the employee.