https://www.taxtmi.com/caselaws?id=465047 ITAT Mumbai-AT allowed the appeal, holding that the assessee-employee could not be treated as "assessee in default" under s.199 where the employer had deducted TDS from salary but failed to deposit it or issue Form 16, causing mismatch in Form 26AS. Relying on s.205 and precedents, the Tribunal held that once tax is deducted at source from the employee's income, the Revenue cannot recover such tax again from the employee merely because it is unable to recover it from the employer, who is deemed to be in default. The AO was directed to grant full TDS credit and recompute the assessee's income accordingly. en-us Fri, 20 Sep 2024 00:00:00 +0530 Tue, 02 Dec 2025 21:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465047 ITAT Mumbai-AT allowed the appeal, holding that the assessee-employee could not be treated as "assessee in default" under s.199 where the employer had deducted TDS from salary but failed to deposit it or issue Form 16, causing mismatch in Form 26AS. Relying on s.205 and precedents, the Tribunal held that once tax is deducted at source from the employee's income, the Revenue cannot recover such tax again from the employee merely because it is unable to recover it from the employer, who is deemed to be in default. The AO was directed to grant full TDS credit and recompute the assessee's income accordingly. Case-Laws Income Tax Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465047