Employee not liable for unpaid TDS once deducted from salary; full credit directed under Sections 205 and 201

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....ITAT allowed the assessee's appeal, holding that once tax is deducted at source from salary, section 205 bars further demand of such tax from the employee, regardless of the employer's failure to deposit TDS with the Revenue. Relying on CBDT Instruction No. 275/29/2014-(IT)-(B) and judicial precedents, the Tribunal directed the AO to grant full TDS credit to the assessee. It observed that any recovery for non-deposit lies against the deductor under section 201, and the Revenue's inaction against the employer cannot be treated as default by the assessee. The AO was mandated to give the TDS benefit claimed.....