Case Law Details
Vishesh Khanna Vs DCIT & Ors. (Delhi High Court)
Delhi High Court Rules TDS Deducted but Not Paid by Employer Cannot be Recovered from Deductee in Vishesh Khanna Vs. DCIT & Ors. Case
Introduction: The Delhi High Court recently addressed a writ petition filed by Vishesh Khanna, challenging the outstanding demand raised against him for Assessment Year (AY) 2012-2013 and 2013-2014, along with other related issues. The central contention revolved around the recovery of Tax Deducted at Source (TDS) by the employer, which had not been paid.
Prayers Made by the Petitioner: The petitioner sought several reliefs in the writ petition, including quashing the outstanding demand for AYs 2012-2013 and 2013-2014, setting aside an intimation for AY 2019-2020, and restraining the respondents from proceeding with a show-cause notice dated 04.02.2020.
Court Proceedings:
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can we take refund if we paid tax and not deducted tds as it was not paid by employee