2024 (7) TMI 1381

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..... ts - Reasonable and sufficient cause - As decided by HC [ 2023 (11) TMI 447 - ORISSA HIGH COURT] present complaint is vitiated as the failure on the part of the Petitioners to comply within the provision of law as to deposit of the deducted TDS was on account of the reasonable causes for the prevalence of COVID-19 Pandemic standing on their way. The order of sanction thus being found to have been .....

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..... i, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Raman Yadav, Adv. Mr. Udai Khanna, Adv. Mr. Kamal Kishore, Adv. For the Respondent : Mr. Saubhagya Aggarwal, Adv. Mr. Deepak Shukla, Adv. Mr. Chandrika Prasad Mishra, AOR Ms. Prashasti Singh, Adv. ORDER UPON hearing the counsel the Court made the following. Delay condoned. We are not inclined to interfere with the impugned judgment and order of the High C .....

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