Dear Sirs
Undermentioned is two judgement which may be of help to you & other assesses
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.950 OF 2006
Yashpal Sahni,
It was held
Where a company deducts tax at source (‘TDS’) from the salary payable to an employee, but fails to deposit the said amount into the Government treasury, the revenue can not recover the TDS amount with interest from the concerned employee.
Similar is the judgement of Tribunal
[2008] 115 ITD 113 (MUM.)
IN THE ITAT MUMBAI BENCH ‘C’
Pranab Kumar Chakraborty
v.
Deputy Commissioner of Income-tax, Circle 23(1), Mumbai
Whether once an employer has deducted tax at source, employee-assessee cannot be held responsible for payment once again and any such demand raised against employee-assessee cannot be recovered - Held,yes
Regards
J.K.shahi
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