PATHAK, J. (Oral)

1. By the above petitions, petitioner seeks leave to appeal against the judgment dated 8th September, 2009 passed by Additional Chief Metropolitan Magistrate (ACMM), Delhi whereby respondent no. 3 i.e. director of the respondent no.1, has been acquitted of the offence under Section 276-B of the Income Tax Act, 1961 (for short hereinafter referred to as “the Act”).

2. These petitions are disposed of together as not only the parties but the facts and the questions of law involved therein are same.

3. Briefly stated, facts of the case are that the petitioner had filed complaints before the ACMM praying therein that the respondent be summoned, tried and punished under Section 276-B of the Act. It was alleged that the respondent no. 1 was a private limited company; while respondent No. 3 was its Director and “Principal Officer” and was responsible for managing the day-to-day affairs of the company. Respondents had failed to deduct the tax at source (TDS) from the interest paid to M/s Bhanamal & Co. (P) Ltd., M/s Banwari Lal & Sons (P) Ltd. and M/s Bhanamal Gulzari Mal (P) Ltd., and deposit the same with the Income Tax Department, within the prescribed per