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 \u00a0assessee 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 \u00a0section 199 could not operate as impediment to grant relief to assessee and, demand \u00a0against the assessee is \u00a0set aside. (2009-10, 2011-12, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 205 : Deduction at source-Bar against direct demand-Tax deducted at source on salary-Employer has not deposited with Department-Assessee could not be penalized for failure of employer to perform his duty to deposit deducted tax.[S.192, 199, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-47571","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cnh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47571","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=47571"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47571\/revisions"}],"predecessor-version":[{"id":47572,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47571\/revisions\/47572"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}