12 June 2012
A Company has Deducted TDS for an amount Rs.1,70,000 from an employee and havent paid the same to the government and the employee has filed the return for the same. and now a notice u/s. 143(1) has been issued to the employee and he has been asked to the same along with interest as the TDS is not reflecting in 26AS. the company is under liquidation and no proceedings can be taken against them.