2018 (4) TMI 574

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on to their business, have always deposited TDS to the credit of Central Government within time except for financial year 2009-10 and 2010-11 and hence, the action taken by the opposite party on the basis of technical grounds is actually the harassment of bonafide tax payers - Held that:- Contentions raised at the bar require detailed hearing on law and facts both. Notice on behalf of opposite .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... M/s. Microtek Education Society through its General Secretary and Mr. Neeraj Rajhans, General Secretary, against the summoning order dated 11.8.2017 passed by the learned Special C.J.M., Varanasi as well as the entire criminal proceedings of criminal Complaint Case No. 2396 of 2017, Union of India vs. M/s. Microtek Education Society another, under Sections 276B 278 B of Income Tax Act, 1961 P .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not paid to the credit of Central Government within the prescribed time limit and was deposited after due date. Submission is that in fact, the brother of the applicant no. 2 namely Pankaj Rajhans was suffering from chronic kidney disease since 2005 and was under regular treatment of doctors at Medanta Hospital, Gurgaon, Haryana and is still under treatment. Submission is that the applicant no. 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bonafide tax payers. Further submission is that the opposite part initiated the proceedings in question in the year 2016 itself by issuing show cause notice dated 22.12.2016 after a gap of about six years for the alleged delay in depositing TDS in relation to financial year 2009-10. Submission is that the entire prosecution as well as the summoning order suffers from non application of mind and is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eeks thereafter. List this matter immediately after expiry of the aforesaid period before the appropriate Bench. Till the next date of listing, further proceedings of criminal Complaint Case No. 2396 of 2017, Union of India vs. M/s. Microtek Education Society another, under Sections 276B 278 B of Income Tax Act, 1961 P.S.- Chetganj, District- Varanasi with regard to applicants namely M/s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X