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THE HIGH COURT OF ORISSA AT CUTTACK
SIBO SANKAR MISHRA
Jaswant Singh – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. details of the petition and background (Para 1 , 2 , 3 , 4) |
| 2. court observations on prosecution and delays (Para 5 , 7 , 10 , 13) |
| 3. arguments regarding cause for delay and applicable laws (Para 6 , 8 , 9 , 12) |
| 4. discussion on compounding of offenses (Para 16) |
| 5. final order and directions to approach trial court (Para 18 , 19) |
Judgment :
1. The present Petition is filed by the petitioner under Section 482 Cr.P.C. seeking quashing of the order dated 30.10.2017 passed by the learned Additional Chief Judicial Magistrate (Special Court), Cuttack in 2 (C) C.C. Case No.241 of 2017, whereby the learned Court below has taken cognizance of offence punishable under Section 276(B) of the I.T. Act against the petitioner.
"(2) That, Assessee is doing his business in a remote area of Odisha in the mining sector, which has gone through several hurdles during the period under consideration. Mining at several mines have stopped due to investigation by several Government agencies and Commission for irregularity on account of lifting of ore from mines more than the allowed quota, encroachment of forest area, violation rule 37 of the Mines and Minerals (Development and Regulation) Amend
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 ....
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.
Prosecution for delayed TDS deposits during COVID-19 was deemed unwarranted as the pandemic constituted a 'reasonable cause' for non-compliance.
Prosecution under Section 276B of the Income Tax Act requires proof of failure to remit TDS without reasonable cause, which the petitioners successfully established.
Where compounding of offence is permissible, jurisdiction of High Court under Section 482 Cr.P.C. may not be necessarily invoked by petitioner.
There shall not be any penalty leviable under Section 271C of Income Tax Act, 1961 on mere delay in remittance of TDS after deducting the same by concerned assessee.
The court affirmed that amendments to the Income Tax Act permit TDS deposit extensions up to the return filing date, emphasizing adherence to legislative intent in tax compliance cases.
object of launching criminal prosecution for wilful default in complying with the provisions of the Income Tax Act is to prevent evasion of tax
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