https://www.taxtmi.com/caselaws?id=447876 Delhi HC held that where an employer deducted TDS from petitioner's salary but failed to deposit it with authorities, the petitioner cannot be held liable for outstanding tax demand. Relying on Jasjit Singh precedent, the court ruled that since petitioner accepted salary after TDS deduction, employer bears responsibility for depositing the tax. The demand notice dated 04.02.2019 was set aside and revenue was directed to allow TDS credit to petitioner for Assessment Year 2013-14. en-us Thu, 04 Jan 2024 00:00:00 +0530 Wed, 27 Mar 2024 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447876 Delhi HC held that where an employer deducted TDS from petitioner's salary but failed to deposit it with authorities, the petitioner cannot be held liable for outstanding tax demand. Relying on Jasjit Singh precedent, the court ruled that since petitioner accepted salary after TDS deduction, employer bears responsibility for depositing the tax. The demand notice dated 04.02.2019 was set aside and revenue was directed to allow TDS credit to petitioner for Assessment Year 2013-14. Case-Laws Income Tax Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447876