ASHISH RANJAN,DARBHANGA vs. INCOME TAX OFFICER, DARBHANGA
In the result, the appeal of the assessee is allowed
ITA 160/PAT/2025[2024-25]Status: DisposedITAT Patna05 Jan 2026AY 2024-25
Section 143(1)Section 200
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
