Employee Can’t Be Penalised For Non-Deposit Of TDS By Employer: Delhi High Court
1 year ago

Employee Can’t Be Penalised For Non-Deposit Of TDS By Employer: Delhi High Court

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The Delhi High Court has held that the employer of the petitioner or assessee, having failed to perform his duty to deposit the deducted tax with the department, cannot be penalized. It would always be open for revenue to proceed against the employer of the petitioner for recovery of the deducted tax.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that. The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that the petitioner, having accepted the salary after deduction of income tax at source, had no further control over it in the sense that it was the duty of his employer acting as tax collecting agent of the revenue under Chapter XVII of the Income Tax Act to pay the deducted tax amount to the Central Government in accordance with law. The assessee contended that it had accepted the salary after the deduction of income tax at source and had no further control over it in the sense that thereafter it was the duty of his employer, acting as a tax collecting agent of the revenue under Chapter XVII of the Act, to pay the deducted tax amount to the Central Government in accordance with law.

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