Default by employer in paying tds deducted. (Income Tax)

This query is : Resolved

( Author )
12 June 2012

A Company has Deducted TDS for an amount Rs.1,70,000 from an employee and havent paid the same to the government and the employee has filed the return for the same. and now a notice u/s. 143(1) has been issued to the employee and he has been asked to the same along with interest as the TDS is not reflecting in 26AS.
the company is under liquidation and no proceedings can be taken against them.

what are the options available to the employee ?

Narendra

( Expert )
13 June 2012

Has to pay the tax.

CA Srinath Sharma

( Author )
13 June 2012

Mr. Narendra

i have looked in to a mumbai high court decision which says the employee dont need to pay.

Yashpal Sahni vs Rekha Hajarnavis, Assistant ... on 18 July, 2007
Equivalent citations: 2007 (109) Bom L R 1537, (2007) 211 CTR Bom 1