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SIBO SANKAR MISHRA
Binod Pattanayak – Appellant
Versus
Union of India – Respondent
ORDER
Heard.
2. The petitioner by invoking the inherent jurisdiction of this Court under section 482 CrPC seeking quashing of the order dated 20.07.2023 passed by the learned ACJM (Special Court), Cuttack in 2(c)C.C. Case No.70 of 2013, whereby the application of the petitioner seeking discharge from the criminal prosecution initiated by the Revenue has been turn down.
3. The opposite party instituted a complaint under Section 190 Cr.P.C. against the present petitioner inter alia alleging that the petitioner had deducted the tax at source in respect of various payments of an amount of Rs.2,52,000/- from the payments made to the employees towards salary during month of April 2010 to November 2010 but did not deposit the TDS amount into the Central Government account by the stipulated dues dates. The deductor is the Drawing and Disbursing Officer of M/s. Indoo Ingots and Re-rollers Private Limited, which is a private company registered and incorporated under the relevant provisions of the Companies Act, 1956 and the said company is assessed to tax. It is alleged that the deductor being the Drawing and Disbursing Officer and being the responsible officer on behalf of the company was a
Where compounding of offence is permissible, jurisdiction of High Court under Section 482 Cr.P.C. may not be necessarily invoked by petitioner.
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.
Timely payment of T.D.S. with interest precludes prosecution, affirming compounding provisions to prevent harassment and uphold legal efficiency.
Prosecution for failure to deposit T.D.S. is invalid if the amount is deposited with interest before the complaint is filed, emphasizing the need to avoid harassment of compliant taxpayers.
The court affirmed the applicability of the Supreme Court's extension of limitation during the pandemic to compounding applications, asserting that discretion in such matters must be exercised judici....
The prosecution for delays in depositing TDS cannot proceed when the amounts were eventually paid with interest, and valid explanations for the delays were provided.
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 ....
A circular cannot override or restrict the application of specific provisions enacted by the legislature and cannot take away a statutory right with which an assessee has been clothed.
The central legal point established in the judgment is that the objections raised for rejecting the compounding application were no longer valid, and the reason for rejecting the review application w....
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