Default in issuing Form 16 Salary TDS certificates makes employer liable to prosecution

Ramprakash Biswanath Shroff  Vs CIT (TDS) (Bombay High Court) 1. At the request of Mr. Suresh Kumar and to enable him to file a comprehensive affidavit, we post this matter on 19th November, 2018. 2 This Writ Petition raises an issue which is of serious concern for those salaried employees employed by Companies and Corporations, whose Promoters and persons in­charge do not bother to issue, to the employees from whose salary, the tax is deducted at source, the certificates. Hence, the petitioner says that the Form No.16 having not been issued in time, the employees are suffering serious c...