Income Tax Prosecution against accountant u/s 276 B for delay in deposit of TDS quashed.
June 5, 2018
Income Tax, Trial Court
Prosecution against accountant u/s 276 B for delay in deposit of TDS quashed. The Court asked why instead of treating directors as principal officers the Income Tax Department was hell-bent in prosecuting its small-time employee. The Court warned the ITO that false deposition can make him face criminal …