[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
2025:KER:29575
WP(C) Nos.26492, 26493, 26520, 39367 & 39376 of 2024
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
have not been remitted to the Income Tax Department.
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