https://www.taxtmi.com/caselaws?id=760609 HC ruled that tax department cannot demand TDS payments from employees when employer failed to deposit deducted amounts. Court held Section 205 of Income Tax Act clearly bars demands against assessees to extent tax was deducted from their income. The provision's purpose is preventing liability shift from defaulting employer to employee who is payment beneficiary. Department's action of demanding tax from petitioners without legal warrant violated Section 205. Court found no permissible angle for raising such demands against employees when TDS was shown deducted from salary slips. Writ petition allowed. en-us Fri, 18 Oct 2024 00:00:00 +0530 Wed, 23 Oct 2024 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760609 HC ruled that tax department cannot demand TDS payments from employees when employer failed to deposit deducted amounts. Court held Section 205 of Income Tax Act clearly bars demands against assessees to extent tax was deducted from their income. The provision's purpose is preventing liability shift from defaulting employer to employee who is payment beneficiary. Department's action of demanding tax from petitioners without legal warrant violated Section 205. Court found no permissible angle for raising such demands against employees when TDS was shown deducted from salary slips. Writ petition allowed. Case-Laws Income Tax Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760609