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PRITHVIRAJ K. CHAVAN
Hemant Mahipatray Shah – Appellant
Versus
Anand Upadhyay – Respondent
| Table of Content |
|---|
| 1. prosecution based on delayed tds payments (Para 5 , 6 , 7 , 8 , 9 , 10 , 11) |
| 2. arguments on vicarious liability under it act (Para 12 , 13 , 14 , 15 , 16 , 17) |
| 3. missing elements for prosecution under it act provisions (Para 18 , 19 , 20 , 21 , 22 , 23) |
| 4. interpretation of section 276b post-amendment (Para 24 , 25 , 26 , 27 , 28) |
| 5. relevance of cbdt guidelines in prosecution cases (Para 29 , 30 , 31) |
| 6. prosecution not warranted where tds is deposited (Para 32 , 33 , 34) |
| 7. conditions for chief officer liability under it act (Para 35 , 36 , 37 , 38 , 39 , 40 , 41 , 42) |
| 8. precedents influencing vicarious liability in prosecution (Para 43 , 44 , 45) |
| 9. petitions allowed and processes quashed (Para 46) |
| 10. court orders conclusion and disposal of petitions (Para 47) |
ORDER:
Prithviraj K. Chavan, J.
1. Rule.
2. Rule is made returnable forthwith.
3. Learned Counsel for the respondents waives service.
4. With the consent of the learned Counsel for the parties, the petitions are taken up for final disposal at the stage of admission.
5. This bunch of petitions arose from identical set of facts questioning legality and propriety of prosecution of the petitioners by the respondent No.1
Prosecution for delayed TDS deposits under Income Tax Act may be quashed when reasonable causes are established; the recent CBDT circular allows for compounding such offences.
The main legal point established in the judgment is that the timing of TDS payment, the liability of the petitioners under Sections 276(B) and 278(B) of the Income Tax Act, and the interpretation of ....
Non-compliance with mandatory statutory requirements, such as serving notice under section 2(35)(b) of the Income Tax Act, can invalidate a prosecution.
An annulled penalty under the Income Tax Act negates the foundation for criminal prosecution for concealment unless reversed, thus quashing ongoing prosecution.
object of launching criminal prosecution for wilful default in complying with the provisions of the Income Tax Act is to prevent evasion of tax
Prosecution for delayed TDS deposits during COVID-19 was deemed unwarranted as the pandemic constituted a 'reasonable cause' for non-compliance.
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