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TMI Blog2024 (10) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... for the penal action as provided under the aforesaid provisions of the Act, 1961 and consequently, merely because they paid the interest for the delayed period, the same would not allow them to wriggle out of the strict provisions of the Act, 1961 and the prosecution which has been lodged against them for non compliance of the aforesaid provisions of the Act, 1961. Opposite Party also contends that the aforesaid circular may not come to rescue of the applicants inasmuch as the said circular would be applicable in normal circumstances but the applicants herein are habitual defaulter who have repeatedly delayed payment of the TDS amount within the time stipulated. Applicants states that the instant application may be disposed of with liberty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Board of Direct Taxes, Government of India, a copy of which is annexure 8 to the application to contend that in terms of Clause 2(1) of the said circular failure to pay tax to the credit of the central Government where the non payment of tax deducted at source is Rs. 25 Lakhs or below and the delay in deposit is less than 60 days from the due date, the said case shall not be processed for prosecution in normal circumstances. Contention is that this circular has been considered by the Jharkhand High Court in the case of Dev Multicom Pvt Ltd Vs. State of Jharkhand and Ors- 2022 SCC Online Jhar 537 , a copy of which is annexure 9 to the application wherein considering the aforesaid circular, the Jharkhand High Court has held that when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the aforesaid provisions of the Act, 1961. Sri Neerav Chitravanshi also contends that the aforesaid circular may not come to rescue of the applicants inasmuch as the said circular would be applicable in normal circumstances but the applicants herein are habitual defaulter who have repeatedly delayed payment of the TDS amount within the time stipulated. At this stage, Sri R.S.Pandey, learned Senior Advocate appearing on behalf of the applicants states that the instant application may be disposed of with liberty to the applicants to raise the aforesaid argument before the learned trial Court and the learned trial Court may be directed to consider the said objections in accordance with law. To the aforesaid proposition, Sri Neerav Chitrav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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