DELHI HIGH COURT: EMPLOYEE ACCEPTED SALARY AFTER TDS DEDUCTION, EMPLOYER RESPONSIBLE FOR NON-DEPOSIT

The Delhi High Court in the case Harshdip Singh Dhillon Versus Union Of India observed and has held that the employee accepted salary after TDS deduction and the employer is responsible for non-deposit of TDS.

- 

The bench comprising of Justice Rajiv Shakdher and Justice Girish Kathpalia in the case observed and has stated that the petitioner or assessee, having accepted the salary after the deduction of income tax at source, had no further control over it in the sense that thereafter it was the duty of his employer, while acting as a tax collecting agent of the revenue, to pay the deducted tax amount to the Central Government in accordance with law.

In the present case, the petitioner or assessee was employed with Tulip Telecom Ltd. as Associate Vice President during the period from November 2011 to May 2013 and has resigned from service on May 7, 2013, with effect from May 9, 2013.