9911796707
TMI Blog2024 (8) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... 6593, 6597, 6629 & 6630 of 2021 and Crl. M. P. Nos. 4367, 4368, 4370, 4372, 4422, 4424, 4426 & 4427 of 2022 - - - Income Tax - Offence punishable u/s 276B r/w Sec.278AA - accused are running an education institution at Coimbatore and are liable to deduct tax at source in respect of expenditure covered by the provisions of Chapter XVIIB of the Income Tax Act, 1961 - significant failure on the par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings initiated on the file of Judicial Magistrate No.III, Coimbatore is quashed. - THE HON'BLE MRS. JUSTICE T. V. THAMILSELVI For the Petitioners : Mr. P. Ramesh Kumar For the Respondent : Mr. Navin Karthikeyan, Special Public Prosecutor ( I.T. ) ORDER These Criminal Original Petitions have been filed seeking to quash the charge sheets in C.C.Nos.1752, 1754, 1755 and 1753 of 2020 on the fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent account within the time limit as required under law. Therefore, the respondent initiated a complaint against them. According to the prosecution, the petitioners have belatedly paid the tax and there was seven months delay in each deduction. Whereas, it has to be made within 6 or 7 days from the last day of the month and only tax deduction is made and thereafter it was not remitted, thereby the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that there is a delay on the part of petitioners and they have subsequently remitted the tax amount and delay is not caused wantonly, but only due to the concerned staff left the concern on maternity leave, the delay was caused. Furthermore, it was subsequently rectified and thereafter, they have deducted the tax amount properly and remitted the same without any delay. So, on seeing the conduct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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