9911796707
TMI Blog2003 (6) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... secution against the petitioner under section 276B of the Income-tax Act, 1961, for the financial years mentioned in the prayer portion of this writ application. There is no dispute that in the past the respondents authority issued a show cause notice upon the petitioner for explaining why prosecution under section 276B of the Income-tax Act, 1961, for failure on the part of the company to pay to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsequently on an appeal being preferred such penalty was set aside not on merit but on the ground of want of jurisdiction of the officer who imposed such penalty. Thereafter, however, the respondent authority did not proceed further for imposition of penalty although liberty was given by the appellate authority to initiate fresh proceeding for penalty. By referring to the aforesaid fact, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision to prosecute. After hearing learned counsel for the parties and after going through the materials on record, I am, however, not inclined to entertain this application at this stage. In a given case whether there is just and sufficient reason for not depositing the tax deducted at source is always a question of fact depending upon appreciation of the evidence produced before the court. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on that ground alone. I make it clear that I have not gone into the merits; simply because I am not willing to decide such question before initiation of criminal proceedings, I have decided not to entertain this application. The writ application is, thus, dismissed. There will be no order as to costs. All parties are to act on a xerox signed copy of this dictated order on the usual undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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