Demand cannot be enforced on the deductee for non-deposit of TDS by deductor

Gurpreet Mohan Singh Bindra Vs JCIT (ITAT Chandigarh)

ITAT Chandigarh held that tax authorities cannot enforce any demand on the deductee if the amount of TDS deducted by the dedutor is not deposited with the Government.

Facts-

It was alleged that TDS was deducted by the employer from the salary paid to the employee. However, credit of the said TDS was denied to the employee-assessee on the ground that the employer has not deposited the

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