Employee Not Liable for Employer’s Failure to Deposit Salary TDS: ITAT Patna

Ashish Ranjan Vs ITO (ITAT Patna) Employee Not Liable for Employer’s TDS Default — Demand for Non-Deposit of Salary TDS Quashed The Patna Bench of the ITAT allowed the assessee’s appeal and set aside the demand of ₹9.42 lakh raised due to non-deposit of TDS by the employer, holding that the employee cannot be fastened with tax liability once TDS is deducted from salary. The assessee, an employee of M/s Think and Learn Pvt. Ltd., had received salary after deduction of TDS, but the employer—subsequently gone into liquidation—failed to deposit the deducted tax with the Government. Whi...