TDS to wrong person

ca1419$ (CA Article) (37 Points)

21 October 2021  

Dear Sir, If company TDS wrong file to another person in place of right person in FY 2019-20.

wrong person file the IT return and got the refund.

Company realized now and revise the TDS return to right person. in this criteria, what happened. any default rise to company or wrong person.

Please confirm