Back
IN THE HIGH COURT OF KERALA AT ERNAKULAM
MR. JUSTICE GOPINATH P., J
Mridul Raj Kunnon – Appellant
Versus
The Commissioner Of Income Tax, Aayakar Bhavan – Respondent
JUDGMENT
[WP(C) Nos.26492, 26493, 26520, 39367 and 39376 of 2024]
These writ petitions have been filed by the employees of an entity known as ‘Attinad Software Pvt. Ltd.’, the 2nd respondent in all these writ petitions. According to the petitioners, they were employees of the aforesaid entity, and they are now facing demands from the Income Tax Department because the Tax Deducted at Source (TDS) from the salaries paid to them has not been remitted by the aforesaid entity to the Income Tax Department.
2. Sri. S Adarsh, the learned counsel appearing for the petitioners in these cases placed reliance on the judgment of the Supreme Court in CIT v. Eli Lilly & Company (India) (P) Ltd.; (2009) 15 SCC 1, Sanjay Sudan v. Asst. CIT ; (2023) 452 ITR 107 (Delhi) , CIT v. Om Praksh Gattani , (2000) 242 ITR 638 , Chintan Bindra v. CIT ; 2023 SCC OnLine Del 7539 and the unreported judgment of the Bombay High Court in Aslam Checkar v. Income Tax Officer ( Judgment dated 10.09.2024 in Writ Petition (L) No. 2442 of 2024 and connected cases) to contend that the employee should not be mulcted with any liability for the amount of TDS deducted from their salaries by their employer even if such amounts ha
Employees cannot claim credit for TDS not remitted to the Income Tax Department, as credit is contingent upon actual payment to the government.
The taxpayer is entitled to TDS credit despite the deductor's failure to remit the deducted taxes, ensuring no coercive demand is imposed on the taxpayer according to statutory provisions and directi....
The court affirmed that an employee is entitled to TDS credit despite the employer's failure to deposit it, preventing unjust tax liability on the employee.
Point of law: Where it provides that where tax is deductible at source, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
