HC quashed criminal proceedings related to allegedly forged TDS ...

Company Cleared of Criminal Charges Over TDS Certificate Forgery After 9-Year Delay in Filing Shows Malicious Intent

February 1, 2025

Case Laws Income Tax HC

HC quashed criminal proceedings related to allegedly forged TDS certificates in a business dispute. Complainant initiated criminal case 9 years after losing arbitration, making allegations against company and employee regarding false TDS documentation. Court found prosecution defective for naming only company without individual officers, noting vicarious liability principles require identification of responsible individuals. HC determined complaint was prima facie malafide, motivated by unfavorable arbitration outcome. Given mandatory TDS deduction requirements, existing business agreement with arbitration clause, and significant delay in filing criminal case, court held continuation would constitute abuse of process. Proceedings terminated under inherent jurisdiction.

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HC quashed criminal proceedings related to allegedly forged TDS ...

Company Cleared of Criminal Charges Over TDS Certificate Forgery After 9-Year Delay in Filing Shows Malicious Intent

February 1, 2025

Case Laws Income Tax HC

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