Delhi HC Set Aside TDS Demand for Employee Due to Non-Deposit by Employer

Tarun Sabharwal Through Attorney Holder Rajneesh Raheja Vs ITO (Delhi High Court) The Delhi High Court heard a petition filed by an employee of Kingfisher Airlines Ltd., challenging a total tax demand of ₹28,72,252 for Assessment Years 2010-11, 2011-12, and 2012-13. The demand arose because the company had deducted Tax Deducted at Source (TDS) from the petitioner’s salary but allegedly failed to deposit it with the government. The petitioner contended that for AY 2010-11, the deductor had in fact deposited the TDS, and the entire demand should not have been raised against him. The petition...