This is a serious situation. CPC unit of the income tax will deny such TDS claimed by you. It will show a tax credit mismatch.
But if you have proof that tax was actually deducted ( salary slips,bank statements etc) you might be successful in appeal. By law, the department cannot claim the taxes a second time. Section 205 clearly says that.
Also you can take advantage of landmark Bombay High Court decision – Yashpal Sahni (293 ITR) where the department was asked to not recover from the employee.
This is mainly because of the agent-principal legal relationship. The deductor (employer here) acts an agent of the Govt while deducting taxes and the Government (the principal) is repsonsible for the agent’s actions. A third party i.e. you the employee is not responsible if the employer does not deposit the taxes.
—- Direct Tax Team
Entrecap Business Services.
The above answer is with respect to the specific query (with limited inputs) asked on an open platform. It shall not constitute or mean or purport to mean actionable legal or professional advice in any manner. Readers are advised to speak specific professional advice before making a decision. Team Entrecap Business Services, while attempting, to answer a query, to the best of its ability, is in no way responsible for any action taken by anyone based on above answer.