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2015 (6) TMI 1254 - JHARKHAND HIGH COURTCognizance u/s 276B r.w.s. 278B of the Income Tax Act and u/s 409/34 of the Indian Penal Code - tax deducted at source from the employees of H.E.C.was not deposited with the Income Tax Department - whether petitioner will not come under the definition of employee in view of Section 2(35) of the Income Tax Act, 1961? - HELD THAT:- As apparent that the petitioner was neither regular employee nor he comes within the meaning of employee u/s 2(35) of the Income Tax Act, 1961. The terms on which services of the petitioner was hired by H.E.C. does not disclose that he was in any manner responsible for depositing the T.D.S. with the Income Tax Department. Since prima facie it does not appear that the petitioner is in any manner responsible for the offences alleged, we feel inclined to allow this petition by invoking the power conferred upon this Court u/s 482 Cr.P.C. Accordingly, the order of cognizance dated 04.10.2001 passed by learned I/c Special Judge, Economic Offence, Ranchi in connection with Complaint Case to the extent of prosecution of present petitioner stands quashed. The order impugned shall remain in force so far remaining accused persons are concerned, unless the order is not set aside wholly - M.P. stands allowed.
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