9911796707
TMI Blog2024 (5) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... etaliks Limited [2024 (4) TMI 713 - ORISSA HIGH COURT] wherein held the maximum delay of 394 days for depositing the TDS amount to the revenue account have been well explained by the petitioners, therefore, the authorities ought to have taken into consideration same, particularly for the reasons that the petitioners-company has suffered the I.B. proceeding and the restriction imposed during the COVID-19 pandemic.
Present petition deserves merit. Accordingly, the same is allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... days Sep-19 07.10.2019 14.10.2019 7 days 2nd Qtr. Return July 2019 to Sep-2019 31.10.2019 01.11.2019 1 day delay 3 3rd Qtr. Oct-19 07.11.2019 07.11.2019 0 days Nov-19 07.12.2019 07.12.2019 0 days Dec-19 07.01.2020 07.01.2020 0 days III Rd Qtr Return Oct-2019 to Dec-2019 31.01.2020 30.01.2020 0 days 4 4th Qtr. Jan-20 07.02.2020 07.02.2020 0 days Feb-20 07.03.2020 07.03.2020 0 days Mar-20 07.04.2020 20.07.2020 111 days 4th Qtr. Return Jan-2020 to March-2020 31.07.2020 31.07.2020 0 days 4. Despite the aforementioned explanation, the revenue went ahead and filed the complaint. Learned trial Court, without appreciating the peculiarity of the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners after having received the TDs amount along with the interest. Therefore, the entire proceeding arising out of 2(c) CC Case No.09 of 2023 pending in the Court of the learned Additional Chief Judicial Magistrate (Spl.)-cum-Asst. Sessions Judge, Cuttack and the consequential proceedings arising therefrom qua the petitioners stands quashed." The case of the petitioner is also covered by the Circular No F No 285/90/2008-IT(Inv-I)/05 dated 24.04.2008, which has been in extenso reproduced in the judgment of Sree Metaliks Limited (supra). 6. Mr. Subash Chandra Mohanty, learned Senior Standing Counsel for the Income Tax Department does not dispute the fact that the case of the petitioner is covered by the judgment of this Court in Sree Met ..... X X X X Extracts X X X X X X X X Extracts X X X X
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