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2024 (1) TMI 275 - DELHI HIGH COURTDemand qua outstanding tax liability - seeking credit to the petitioner against the Tax Deducted at Source (TDS) by his employer - whether any recovery towards the outstanding tax demand can be effected against the petitioner in view of the admitted position that the tax payable on his salary was being regularly deducted at source by his employer who did not deposit the same with the authorities? - HELD THAT:- As relying on Jasjit Singh case [2023 (12) TMI 34 - DELHI HIGH COURT]since the petitioner accepted salary after deduction of income tax at source, it is his employer who is liable to deposit the same with the revenue authorities and on this count, the petitioner cannot be burdened. We find no substantial question of law to be considered by us in this appeal. Therefore, the petition is allowed and consequently the impugned demand notice dated 04.02.2019 is set aside and the respondent/revenue is directed to allow credit of TDS deducted by his employer for the Assessment Year 2013-14 to the petitioner.
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