The petitioner was employed in Tulip Telecom Ltd. The employer deducted tax at source on salary however the said amount was not deposited  with the Government. The Assessing officer issued demand notice on the assessee. On writ allowing the petition the Court held that for  failure to deposit tax deducted at source on  salary  by the employer  the assessee cannot be held to be assessee in default. Accordingly the   demand notice against the assessee  is set aside and the Revenue is directed to allow credit of tax deducted by the employer.(AY.2013-14)