{"id":4249,"date":"2026-01-19T15:37:35","date_gmt":"2026-01-19T15:37:35","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4249"},"modified":"2026-01-19T15:37:36","modified_gmt":"2026-01-19T15:37:36","slug":"income-tax-hc-judgement-dated-08-12-2025-set-aside-tds-demand-for-employee-due-to-non-deposit-by-employer","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/19\/income-tax-hc-judgement-dated-08-12-2025-set-aside-tds-demand-for-employee-due-to-non-deposit-by-employer\/","title":{"rendered":"Income Tax, HC Judgement Dated 08\/12\/2025 – Set aside TDS Demand for Employee due to Non-Deposit by Employer"},"content":{"rendered":"\n

Case of Tarun Sabharwal vs ITO, HC Delhi Judgement Dated 8th<\/sup>\u00a0December 2025.<\/em>\u00a0The case dealt with the issue of recovery of tax demand from an employee in cases where tax was deducted at source (TDS) by the employer but not deposited with the Government. The court noted that as per CBDT Circular dated 21st<\/sup>\u00a0September 2023, tax demand in such circumstances cannot be recovered from the employee.\u00a0The court held that\u00a0recovery cannot be enforced against the employee.<\/p>\n\n\n\n

(Link: HC Delhi Judgement Dated 08\/12\/2025)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Tarun Sabharwal vs ITO, HC Delhi Judgement Dated 8th\u00a0December 2025.\u00a0The case dealt with the issue of recovery of […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-4249","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"\nIncome Tax, HC Judgement Dated 08\/12\/2025 - 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