https://www.taxtmi.com/caselaws?id=759282 Bombay HC quashed demand notices issued to employees for TDS amounts not deposited by their employers. The court held that Section 205 of the Income Tax Act clearly mandates that assessees cannot be called upon to pay taxes to the extent tax has been deducted at source. The liability to deposit TDS rests with the employer, and this obligation cannot be shifted to employees when employers default. The department's action of raising demands against employees for their employers' non-compliance violated Section 205 and was therefore impermissible. en-us Tue, 10 Sep 2024 00:00:00 +0530 Fri, 27 Sep 2024 08:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759282 Bombay HC quashed demand notices issued to employees for TDS amounts not deposited by their employers. The court held that Section 205 of the Income Tax Act clearly mandates that assessees cannot be called upon to pay taxes to the extent tax has been deducted at source. The liability to deposit TDS rests with the employer, and this obligation cannot be shifted to employees when employers default. The department's action of raising demands against employees for their employers' non-compliance violated Section 205 and was therefore impermissible. Case-Laws Income Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759282