TDS on salary from 2 employers

Which assessment year?

Whether assessee had filed the relevant ITR?

This with reference to current AY 2023-24 for which I’m filing employees ITR now. 

The assessee has to offer salary from both the employers under salary head, as the same would reflect in in AIS reporting. Tax liability would be same whether paid by TDS deduction or SAT, no penalty will be applied. Only interest would be levied for default in advance tax, which is very normal in practice.

No fault of employer as such, the responsibility lies over employee.

Yes sir. I did offer both the salary, paid balance tax with 234B & 234C interest and filed the ITR too. But after submission of Form 12B, generally people unaware of tax calculations rely on the company to take care of tax computations. They can’t identify by themselves if there is a short deduction because they trust the payroll department who’re knowledgeable in this regard and accept whatever TDS is paid by company. So Submission of form 12B alone serves no purpose. Henceforth will advise all my clients to double check & confirm with the new employer if they’ve indeed included income from previous employer also in tax calculation. Thank you. 

I understand the mistake of the payroll dept. of new employer, but that is rare case. It doesn't happen always.

At the same time the liability is over the assessee to check the TDS deducted every month.

Good luck.