Employer paid salary to assessee after deduction of tax at source but did not deposit same with department. Assessing Officer did not allow credit of tax deducted at source and raised demand against assessee towards tax and interest. On writ allowing the petition the Court held that  assessee having accepted salary after deduction of tax at source had no further control over it and it was duty of employer to pay deducted tax to department and employer having failed to perform his duty to deposit deducted tax, assessee could not be penalized. Court held that  section 199 could not operate as impediment to grant relief to assessee and, demand  against the assessee is  set aside. (2009-10, 2011-12, 2012-13)