Section 482 challenge to TDS complaint stayed pending detailed hearing, with notice issued and interim protection granted.

A Section 482 CrPC application challenged a summoning order and complaint alleging delayed deposit of tax deducted at source under the Income-tax Act. The Court found that the issues raised required detailed examination of law and facts, so notice was issued to the opposite party and time was granted for filing counter affidavit and rejoinder. Pending further hearing, the criminal proceedings were stayed against the applicants till the next date of listing, giving interim protection from continuation of the complaint case.

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Issues: Whether notice should be issued in the application under Section 482 of the Code of Criminal Procedure, 1973, and whether interim protection should be granted against further proceedings in the complaint case.

Analysis: The application challenged the summoning order and the criminal complaint alleging delayed deposit of tax deducted at source under the Income-tax Act, 1961. The Court found that the contentions raised required detailed hearing on law and facts. Pending further consideration, notice was directed to the opposite party, time was granted for filing counter affidavit and rejoinder, and the proceedings were ordered to remain stayed in respect of the applicants till the next date of listing.

Conclusion: Interim relief was granted by staying further proceedings against the applicants and issuing notice for further hearing.

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