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of <h1>SC upholds relief for employees, rules TDS-deducted staff not assessees in default despite employer's deposit failure, Section 201</h1> <h3>Income Tax Officer Ward 67 (1) Delhi & Ors. Versus Siddharath Arora.</h3> SC dismissed the petition under Article 136, declining to interfere with the HC judgment that quashed outstanding tax demands against ... Default in deposit of TDS - On salary for the concerned years tax has been duly deducted but the same has not been deposited by the employer - As decided by HC [2024 (5) TMI 1505 - DELHI HIGH COURT] since the deduction of TDS from the salaries of the petitioners is not disputed, we find no justification for the demands being shown as outstanding against the writ petitioners. HELD THAT:- Having heard learned counsel for the petitioners, we are not satisfied that it is a fit case to exercise our discretionary jurisdiction under Article 136 of the Constitution of India. The present petition is, accordingly, dismissed. The Supreme Court, exercising jurisdiction under Article 136 of the Constitution of India, declined to interfere with the impugned matter. While the Court first condoned the delay in filing ('Delay condoned'), it proceeded to consider the petition on merits for the limited purpose of deciding whether to invoke its discretionary powers under Article 136. After hearing the learned counsel for the petitioners, the Court held that it was 'not satisfied that it is a fit case to exercise our discretionary jurisdiction under Article 136 of the Constitution of India.' Consequently, the special leave petition was dismissed. All pending applications, if any, were also directed to 'stand disposed of.'
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