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Court Rules u/s 205: Assessee Not Liable for Withholding Tax if Employer Fails to Deposit.

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....Bar against direct demand on assessee u/s 205 - Withholding tax payable on salary - Adjustment of the withheld tax not been deposited by the deductor - the petitioner is right inasmuch as neither can the demand qua the tax withheld by the deductor/employer be recovered from him, nor can the same amount be adjusted against the future refund, if any, payable to him. - HC....

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Court Rules u/s 205: Assessee Not Liable for Withholding Tax if Employer Fails to Deposit.