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2015 (6) TMI 1254

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..... ion 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 Depa .....

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..... For the O.P. No. 2 : M/s. Deepak Roshan Abhijeet Kr. Singh, Advocates For the State : A.P.P. ORDER This Cr. M.P. has been preferred for quashing the order dated 04.10.2001 passed by learned I/c Special Judge, Economic Offence, Ranchi in connection with Complaint Case No. 28 of 2001 whereby cognizance u/s 276 B read with Section 278 B of the Income Tax Act and u/s 409/34 of the Ind .....

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..... he complainant has not averted a single sentence for impleading the petitioner as an accused for the offences alleged. 4. Learned counsel appearing for the Union of India though taken time to file counter affidavit but till the date he has not filed the same. The Union of India, though opposed the prayer but failed to bring on record to discard the contention of the petitioner and the point tak .....

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