Assessee cannot be saddled with tax liability if tax deducted on his income wasn't deposited by the deductor


Last updated: 28 July 2021

Court :
Madras High Court

Brief :
In Ashok Kumar B. Chowatia v. Joint Commissioner of Income Tax (TDS), Chennai [W.P. Nos. 31167, 31170, 31172, 31174 of 2018, W.M.P. Nos. 36373, 36376 and 36379, 36380 of 2018 dated April 16, 2021]. Ashok Kumar B. Chowatia ('the Petitioner') challenged the demand notices for clearance of the arrears of tax purportedly due from the Petitioner.

Citation :
W.P. Nos. 31167, 31170, 31172, 31174 of 2018, W.M.P. Nos. 36373, 36376 and 36379, 36380 of 2018 dated April 16, 2021

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Bimal Jain
Published in Income Tax
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