https://www.taxtmi.com/caselaws?id=769031 HC ruled that demand notices for AY 2009-10, 2011-12, and 2012-13 were illegal, as the employee cannot be held liable for employer's TDS defaults. The court quashed the notices, ordered refund of adjusted amounts totaling Rs. 2,65,080/- from AYs 2015-16 to 2019-20, and directed the Revenue to pay applicable interest. The decision affirmed that TDS liability rests with the employer, not the employee. en-us Thu, 27 Feb 2025 00:00:00 +0530 Fri, 18 Apr 2025 08:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769031 HC ruled that demand notices for AY 2009-10, 2011-12, and 2012-13 were illegal, as the employee cannot be held liable for employer's TDS defaults. The court quashed the notices, ordered refund of adjusted amounts totaling Rs. 2,65,080/- from AYs 2015-16 to 2019-20, and directed the Revenue to pay applicable interest. The decision affirmed that TDS liability rests with the employer, not the employee. Case-Laws Indian Laws Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769031