Income tax deducted but not paid by employer

Jeet Biswas (ACMA (in Service)) (5073 Points)

31 October 2013  

A friend of mine used to work at Saradha Group before the 'Saradha chit-fund Scam' was uncovered. As we all know, Its owner is currently facing several court cases of fraud & embezzlements.

Now, my friend (an ex-employee of Saradha Group) has recd a notice involving a demand from IT Deptt that I.Tax during AY 2010-11 was not paid fully to the IT Deptt by the said employer though it was deducted from his salary and hence the ITax is supposed to be paid by the said employee. TDS deducted was around 40000/- and TDS deposited to ITax Deptt was 25000/-

How can this notice be appealed against? If yes, plz tell me the relevant provisions. As the employee already has faced the TDS deduction once, what is the remedy for a fradulent employer not depositing tax deducted.