Employee Entitled to TDS Credit Despite Employer’s Failure to Deposit Tax: Delhi HC

Venkatachalam Thangavelu Vs ITO (Delhi High Court)

The writ petition before the Delhi High Court concerned denial of credit of Tax Deducted at Source (TDS) to an employee on the ground that the employer had failed to deposit the deducted tax with the Income Tax Department.

The petitioner challenged an intimation dated 07.06.2013 issued under Section 143(1) of the Income Tax Act, 1961, by which a demand of ₹12,28,508 was raised. This demand arose because credit of TDS amounting to ₹10,34,982, deducted from the petitioner’s salary by Kingfisher Airlines,

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