Threshold quashing unavailable where TDS remittance disputes require evidence and must be decided at trial.

A criminal complaint alleging contravention of section 194A read with rule 30 and prosecution under section 276B could not be quashed at the threshold because the dispute whether tax deductible at source was actually withheld and remitted raised factual questions requiring evidence. The court held that such issues were for trial determination and could not be decided solely on the petitioner's version of events. On that basis, the complaint was held not liable to be quashed and the petition was dismissed.

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Issues: Whether the criminal complaint alleging contravention of section 194A of the Income-tax Act, 1961, read with rule 30 of the Income-tax Rules, 1962, and prosecution under section 276B of the Income-tax Act, 1961, should be quashed at the threshold.

Analysis: The challenge rested on the contention that no deduction was made and that the tax had already been paid. The disputed questions whether tax deductible at source was in fact not remitted and whether the statutory requirements were contravened were held to be matters requiring evidence and suitable for determination by the trial court. In such circumstances, the complaint could not be quashed merely on the petitioner's version of facts.

Conclusion: The complaint was not liable to be quashed and the petition was dismissed.

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