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    <title>2025 (12) TMI 503 - SC Order</title>
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    <description>SC dismissed the petition under Article 136, declining to interfere with the HC judgment that quashed outstanding tax demands against employee-petitioners. The HC had held that where tax has been duly deducted at source from salaries, the employees cannot be treated as assessees in default solely because the employer failed to deposit the TDS with the Revenue. SC found no arguable ground to justify exercise of its discretionary jurisdiction and left intact the HC&#039;s determination that the Revenue&#039;s demands against the employees were unsustainable in law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=782963</link>
      <description>SC dismissed the petition under Article 136, declining to interfere with the HC judgment that quashed outstanding tax demands against employee-petitioners. The HC had held that where tax has been duly deducted at source from salaries, the employees cannot be treated as assessees in default solely because the employer failed to deposit the TDS with the Revenue. SC found no arguable ground to justify exercise of its discretionary jurisdiction and left intact the HC&#039;s determination that the Revenue&#039;s demands against the employees were unsustainable in law.</description>
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      <pubDate>Thu, 04 Dec 2025 00:00:00 +0530</pubDate>
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