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TMI Blog2024 (12) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... cate., Mr. K. Hari, Advocate., Ms Sanya, Advocate., Ms. Amrita Singh, Advocate. For the Income Tax : Mr. Kumar Vaibhav, Sr. S.C., Mr. Anurag Vijay, Jr. S.C., Mr. Durgesh Agarwal, Advocate. For the State : Mr. Binit Chandra, A.C. to A.A.G.-III., Mr. Amit Raj Kisku, A.C. to G.A.-V. In all these writ petitions, common question of fact and law are involved, in view of that all these writ petitions are being heard together with the consent of the parties. 2. Heard Mr. Sumeet Gadodia, learned counsel appearing for the petitioners, Mr. Kumar Vaibhav, learned senior standing counsel for the Income Tax Department and Mr. Binit Chandra, learned counsel appearing for the State in all these cases. 3. In W.P.(Cr.) No. 639 of 2024, prayer is made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2024, prayer is made for quashing of the entire criminal proceedings including the order taking cognizance dated 24.08.2021, whereby, cognizance for the offence under Section 276-B read with Section 278-B of the Income Tax Act, has been taken against the petitioners, appertaining to financial year 2017-18 corresponding to assessment year 2018-19, in connection with Economic Offence Case No. 11 of 2021, pending in the court of learned Special Judge, Economic Offence, Ranchi. 7. In W.P.(Cr.) No. 654 of 2024, prayer is made for quashing of the entire criminal proceedings including the order taking cognizance dated 01.10..2021, whereby, cognizance for the offence under Section 276-B read with Section 278-B of the Income Tax Act, has been take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Economic Offence Case No. 02 of 2021 was filed alleging that Rs. 6,15,81,179/- was belatedly deposited with the Income Tax Department for the financial year 2014-15. He then submits that the Economic Offence Case No. 04 of 2021 was filed with respect to late deposition of TDS amount to the tune of Rs. 4,89,68,712/- for the financial year 2017-18. He also submits that the Economic Offence Case No. 11 of 2021 was filed alleging that the TDS amount of Rs. 1,86,25,894/- was deposited belatedly for the financial year 2017-18. He submits that the Economic Offence Case No. 20 of 2018 (C.O. Case No. 20 of 2018) was filed alleging that the TDS amount to the tune of Rs. 33,65,511/- was deposited belatedly with the Income Tax Department for the financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he date of deduction and date of depositing the said amount has been mentioned. However, some delay occurred in depositing the TDS. Apart from one or two cases, the deducted amount are not more than 50,000/-. While passing the sanction under Section 279(1) of the Act, the sanctioning authority has not considered the CBDT instructions, bearing F. No. 255/339/79-IT (Inv.) dated 28.05.1980, issued in this regard by the CBDT. The CBDT guidelines was considered by the Patna High Court in the case of Sonali Autos (P) Ltd. (Supra) and after considering this guidelines, the Court has interfered with the matter and quashed the entire criminal proceedings. In CBDT instructions, it is mentioned that prosecution under Section 276 (B) of the Act shall n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been deposited with interest, the matter would have been different. As such the continuation of the proceedings will amount to an abuse of the process of the Court." 11. Mr. Gadodia, learned counsel appearing for the petitioners submits that the said order of this court was challenged before the Hon'ble Supreme Court in SLP (Crl.) Diary No. 3073 of 2023, wherein the Hon'ble Supreme Court has been pleased to dismiss the said challenge. He further submits that the order of this court was further taken into consideration by the Hon'ble Orissa High Court as well as Hon'ble Bombay High Court and pursuant to that even an amendment is made in the Finance Act, 2024, wherein a proviso has been inserted under Section 276 (B) to the effect that if t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to that in the Finance Act, 2024, the Parliament on his own wisdom has made amendment in Section 276 (B), wherein it has been effected as under:- "84. In section 276B of the Income-tax Act, the following proviso shall be inserted with effect from the 1st day of October, 2024, namely:- "Provided that the provisions of this section shall not apply if the payment referred to in clause (a) has been made to the credit of the Central Government at any time on or before the time prescribed for filing the statement for such payment under sub-section (3) of section 200.". 15. In view of the above and considering the judgment of this court in the case of M/s Dev Multicom Pvt. Ltd. (Supra), which was affirmed by the Hon'ble Supreme Court and pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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