TDS deducted but not deposited by employer cannot be demanded from employee: Delhi HC

Satwant Singh Sanghera Vs ACIT (Delhi High Court)

Delhi High Court held that TDS deducted by the employer and not deposited cannot be demanded from the employee. Thus, order demanding the TDS amount is liable to be set aside.

Facts- The petitioner states that he was employed as a Co-Pilot with respondent no.2 (Kingfisher Airlines Ltd.) from 01.04.2008 till 15.12.2011. During the course of his employment, respondent no.2 had deducted Tax at Source (TDS) from the petitioner’s salary.

The petitioner filed his return of income tax for the AYs 2009-10 an

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