Prosecution for commission of offence u/s 276B r/w 278B - ...

Case Laws Income Tax

March 24, 2022

Prosecution for commission of offence u/s 276B r/w 278B - Sanction u/s 279(1) - TDS deducted but not deposited in time - The amount has already been deposited with interest and there is no reason why the criminal proceeding shall proceed and the criminal proceeding was launched after receiving the said amount with interest, had it been a case that the case was immediately instituted and thereafter the TDS amount has 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. - HC

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Prosecution for commission of offence u/s 276B r/w 278B - ...

Case Laws Income Tax

March 24, 2022

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