Tag: Prosecution u/s 276B

High Court declined to quash proceedings u/s 276B r/w 278B for delay in deposit of TDS and delay in filing TDS returns. In a recent judgment, the Madras High Court held that when substantial evidence was already on record, it cannot quash the proceedings under section 276B r/w …

Income Tax Officer is “victim” and have right to appeal under CrPC/BNS against acquittal of accused of default in deposit of TDS u/s 276B rws 278B of Income Tax Act. In a recent judgment, Hon’ble Punjab and Haryana High Court held that Income Tax Officer (ITO) is “victim” …

Prosecution under section 276B for TDS/TCS default -CBDT SOP not to be read as to give undue advantage to an erring party In a recent judgment, the Sessions Court held that timeline for prosecution u/s 276B of thirty days of receiving approval under Section 279(1) as specified under …

High Court declined to interfere with acquitting the assessee from prosecution u/s 278AA launched by Income Tax Department for non deposit of TDS within due dates.  In a recent judgment, Hon’ble Delhi High Court declined to interfere with Trial Court judgment acquitting the assessee from prosecution under section …

If amount of TDS has already been deposited though belatedly, to allow the proceeding u/s 276B/278B will be abuse of process of law – High Court   In a recent judgment/order Hon’ble Jharkhand High Court has quashed criminal proceedings u/s 276B and 278B of the Income Tax Act, 1961 …

Income tax prosecution u/s 276B rws 278B – Trial Court directed to consider Immunity in terms of CBDT circular In a recent judgment, the Hon’ble Allahabad High Court in a case of income tax prosecution u/s 276B r.w.s. 278B for late deposit of TDS has given liberty to …

Prosecution u/s 276B for delay in deposit of TDS quashed by High Court in the light of CBDT circulars In a recent judgment, Hon’ble Bombay High Court has quashed prosecution u/s 276B for delay in deposit of TDS in the light of CBDT Circular/Instructions stating that when TDS …

Sanction of Prosecution u/s 276B set aside due to Covid-19 pandemic and TDS being deposited within three months In a recent judgment, Hon’ble Rajasthan High Court has set aside sanction of Prosecution u/s 276B as assessee suffered from Covid-19 pandemic and TDS was deposited within three months with …

Prosecution u/s 276B rws 278AA quashed by High Court as delay in depositing TDS was due to maternity leave of the staff and subsequent conduct of the assessee In a recent judgment, Hon’ble High Court has quashed the prosecution u/s 276B / 278AA launched by the Income Tax …

No penalty u/s 271C on mere delay in deposit of TDS after deduction – Supreme Court No penalty can be levied u/s 271C of the Income Tax Act 1961 on mere delay in deposit of TDS after its deduction – Supreme Court  In a recent judgment, the Hon’ble …