Section 205 Bars Tax Recovery from Employees Despite TDS Default: Bombay HC

Aslam Checkar Vs ITO (Bombay High Court) Section 205 Absolutely Bars Tax Recovery from Employees Where TDS Is Deducted but Not Deposited by Employer-Bombay High Court: The Bombay High Court, in Aslam Checkar v. Income Tax Officer & Ors., allowed a batch of writ petitions filed by employees whose employer had deducted TDS from salaries but failed to deposit the same with the Government. The petitioners were subjected to income-tax demands solely on account of such non-deposit by the employer. Interpreting Section 205 of the Income-tax Act, the Court held that the statutory bar against recov...