Non-deposition of deducted TDS by employer cannot be recovered from employee

Shri Chintan Bindra Vs DCIT (Delhi High Court) Delhi High Court held that non-deposition of deducted tax with the revenue by the employer cannot be recovered from employee as employee after accepting salary post TDS deduction doesn’t have any control over it. Facts- The petitioner was employed with Kingfisher Airlines Limited as an airline pilot at the rank of captain since 16.04.2008. Notably, the respondents raised multiple demands of outstanding income tax and interest pertaining to A.Ys 2009–10, 2011–12, and 2012–13. It is also not in dispute that the petitioner was being paid sala...