https://www.taxtmi.com/caselaws?id=471107 Tax deducted by an employer but not deposited cannot be enforced as a demand against the employee. Demands arising from the employer's failure to remit deducted tax were quashed, relieving the employee of the corresponding liabilities. Refunds due for later assessment years could not be adjusted against those unsustainable demands; amounts already set off were required to be refunded. The principle preserves the employee's credit for tax deducted at source and prevents recovery from the employee for the employer's default in depositing it. en-us Thu, 27 Feb 2025 00:00:00 +0530 Thu, 20 Aug 2026 19:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471107 Tax deducted by an employer but not deposited cannot be enforced as a demand against the employee. Demands arising from the employer's failure to remit deducted tax were quashed, relieving the employee of the corresponding liabilities. Refunds due for later assessment years could not be adjusted against those unsustainable demands; amounts already set off were required to be refunded. The principle preserves the employee's credit for tax deducted at source and prevents recovery from the employee for the employer's default in depositing it. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471107