Prosecution u/s 276B and 278B - delay in depositing the TDS ...

Case Laws Income Tax

July 11, 2023

Prosecution u/s 276B and 278B - delay in depositing the TDS amount in the Central Government - The petitioner claims that the notice to deposit the amount was issued on 14.11.2017 on the basis of the sanction order dated 11.12.2017 and before issuance of the notice, the amount was deposited with interest. The notice for prosecution of sanction was issued after the amount had been deposited by the petitioner with interest. - The cognizance order passed in Complaint Case is set aside. - HC

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Prosecution u/s 276B and 278B - delay in depositing the TDS ...

Case Laws Income Tax

July 11, 2023

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