Petitioners were former employees of a company under investigation for financial crimes. Tax department issued demand notices against petitioners for non-deposit of TDS by their former employer.  On writ the petitioners contended that as per section 205, they could not be held liable for TDS not deposited by their employer. On writ the Court held that the  object and purpose behind provision of section 205 is to effect that when an obligation to deposit tax is on employer and if employer has defaulted, liability to pay such tax cannot be shifted so as to be foisted on employee, who is in fact beneficiary of payment to be received from employer and who would also become beneficiary of tax being deposited at source on his behalf. Since tax department had without any warrant in law, foisted liability to pay such tax on employees, it was clearly in breach of section 205. Demand notices issued to petitioners were  quashed and set aside.  (AY. 2021-22)