https://www.taxtmi.com/caselaws?id=761102 Failure of an employer to deposit tax deducted at source from employees' salaries does not create a prima facie demand against the employees; the legal basis is that the deposit obligation rests with the deductor and administrative instructions of the CBDT require correction of departmental processes, so demands raised via automated intimation are liable to be quashed. The operative effect mandates departmental compliance with binding CBDT instructions, correction of assessment software to prevent generation of demands on deductees for deductor defaults, and relief to affected employees from such computer-generated tax demands. en-us Mon, 14 Oct 2024 00:00:00 +0530 Mon, 19 Jan 2026 15:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761102 Failure of an employer to deposit tax deducted at source from employees' salaries does not create a prima facie demand against the employees; the legal basis is that the deposit obligation rests with the deductor and administrative instructions of the CBDT require correction of departmental processes, so demands raised via automated intimation are liable to be quashed. The operative effect mandates departmental compliance with binding CBDT instructions, correction of assessment software to prevent generation of demands on deductees for deductor defaults, and relief to affected employees from such computer-generated tax demands. Case-Laws Income Tax Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761102