Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1857 - MADRAS HIGH COURTOffence punishable u/s 278B(a) r/w 278 B - non deposit of TDS amount within the prescribed time - willful attempt to evade payment of TDS amount OR not - HELD THAT:- In the case on hand, the offence in question related to non deposit of TDS amount within the prescribed time. It amounts to the offence punishable under Section 276B(a) r/w 278B of the Income Tax Act 1961. Though the Act provides for imposition of penalty for non payment of tax, it does not take away the power to prosecute accused persons if the offence has been committed by them. Circular dated 07.02.2013, vide F.No.285/90/2013- IT(Inv.) issued for the procedure for prosecution in case of TDS default, in which where the tax deducted in between ₹ 25,000/- and ₹ 1,00,000/- and the same is not deposited by the due date prescribed under the Income Tax may be processed for prosecution depend upon the facts and circumstances of cases like repeated defaults and/or tax has not been deposited till detection. Thus, the petitioners have committed the offence punishable under Section 276B(a) r/w 278B of the Income Tax Act 1961. Therefore the grounds raised by the petitioners cannot be considered and the petition is liable to be dismissed. Considering the facts and circumstances of the case, the trial Court is directed to complete the trial proceeding within a period of six months from the date of the receipt of a copy of this Order.
|