ASHISH RANJAN,DARBHANGA vs. INCOME TAX OFFICER, DARBHANGA

In the result, the appeal of the assessee is allowed

TDS. The revenue should pursue recovery from the employer, especially since the employer is under liquidation. The Tribunal relied on Delhi High Court decisions stating that tax deducted at source cannot be recovered from the employee if the employer fails to deposit it.", "result": "Allowed", "sections": [ "Section 143(1)", "Section 200", "Section 201", "Section 205", "Section 199