9911796707
TMI Blog2023 (3) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... , sanction order and the order passed by learned Commissioner of Income Tax indicate prima facie application of mind by the statutory authorities before initiation of the complaint under Section 276B read with Section 278B of the Income Tax Act, 1961. Therefore respondent No.1 at this stage has made out a sufficient case for proceeding against the petitioner. Contention of the petitioner that he is not residing in India and is resident of Netherlands for Six years Respondent No.1 invited attention to the sanction order which contains address of the petitioner as being resident of Navi Mumbai, Maharashtra. Whether the petitioner was actually residing in Netherland for Six years or not has to be decided at the time of trial of the com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to the provisions of Section 276B read with Section 278B of the Income Tax Act, 1961. Additionally, he invited my attention to the sanction order which takes into consideration the role of the petitioner, treating him as a Director Incharge and responsible for the affairs of the Company. He also invited my attention to the order passed by the learned Commissioner, prima facie, recording a satisfaction that the conditions under Section 276B and 278B are fulfilled. In support of his case he relied on the judgment of Apex Court in the case of Madhumilan Syntex Ltd and others Vs. Union of India and Anr reported in (2007) 11 SCC 297. 5. In the wake of submissions made on behalf of the petitioner it is necessary to consider the averme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under :- 9. Thus, the above mentioned persons being persons responsible for paying tax as per section 204 of the I.T. Act have committed a default under Section 200 of the I.T. Act, 1961 read with Rule 30 of the Income Tax Rules, 1962, by failing without reasonable cause or to pay the tax so deducted under various sections of the I.T. Act, 1961 from payments made to various parties. That the said default amounts to an offence punishable u/s 276B r.w.s 278B of the I.T. Act, 1961. 9. Conjoint reading of the complaint along with sanction order and the order passed by the learned Commissioner, at this stage, are sufficient to comply with the requirement of necessary pleadings to hold a person as in charge and responsible for the affai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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