Offence punishable u/s 276B - delay in depositing the TDS amount - reasonable cause- delay is ranging...

Offence punishable u/s 276B - delay in depositing the TDS amount - reasonable cause- delay is ranging between 31 to 214 days - delay due to COVID-19 Pandemic situation - the present complaint is vitiated - The order of sanction thus being found to have been passed without due application of mind and in a mechanical manner - criminal proceedings quashed - HC .....

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