OD- 6 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE. WPO/515/2025 SARAT CHATTERJEE & CO. VSP PVT.LTD.

VS THE COMMISSIONER OF INCOME TAX, TDS, KOLKATA ORS.

BEFORE THE HON’BLE JUSTICE RAJA BASU CHOWDHURY Date: 4th August, 2025 Appearance Ms. Arati Agarwal, Adv. Ms. Rosy Banerjee, Adv.

Mr. Ankit Daga, Adv.

..for the petitioner Mr. Tilak Mitra, Adv. …for the respondents

1. The petitioner is aggrieved with the sanction order passed under Section 279(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the said Act’) for filing of complaint under Section 276B and 278B of the said Act.

2. It is the petitioner’s case that though initially a notice was issued on the petitioner on 27th April, 2022 alleging failure of payment of TDS for the financial year 2019-20 which was followed up by a show cause notice dated 16th August, 2024 alleging delayed payment of TDS to the extent of Rs.13,40,68,652/-, however, by a response in writing dated 5th September, 2024, the petitioner had duly clarified the fact that the delayed deposit was only Rs.13,49,42,657/-. The petitioner had also submitted the details of the challans in respect of the TDS deducted for the financial