https://www.taxtmi.com/caselaws?id=26535 The court held that the employer cannot be deemed an assessee in default once the assessment on the employee is complete and cannot be reopened. Consequently, the ITO's action treating the employer as an assessee in default was invalid and without jurisdiction. The court answered the first question in the affirmative, in favor of the company, and declined to answer the remaining questions. The company was awarded costs from the Revenue, including counsel's fee. en-us Mon, 10 Mar 1986 00:00:00 +0530 Fri, 05 Feb 2010 16:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26535 The court held that the employer cannot be deemed an assessee in default once the assessment on the employee is complete and cannot be reopened. Consequently, the ITO's action treating the employer as an assessee in default was invalid and without jurisdiction. The court answered the first question in the affirmative, in favor of the company, and declined to answer the remaining questions. The company was awarded costs from the Revenue, including counsel's fee. Case-Laws Income Tax Mon, 10 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26535