1999 (12) TMI 44 - HC - Income Tax

Summary

The petitioners sought quashing of proceedings under section 276B of the Income-tax Act for failure to deduct TDS. They argued that the complaint did not attract section 194C of the Act and cited delay in trial. The court dismissed the petition, stating the offence was technical and not falling under exceptional categories for quashing. The delay in trial was not due to the prosecution, and the court directed the trial to be expedited, aiming for completion within six months. Parties were asked to appear before the trial court on January 17, 2000.