Petition dismissed; prosecution quashed under sections 276B/278AA where delayed tax deduction due to maternity leave was rectified The SC dismissed the petition and declined to interfere with the HC's order quashing prosecution under sections 276B/278AA where institutions failed to ...
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Petition dismissed; prosecution quashed under sections 276B/278AA where delayed tax deduction due to maternity leave was rectified
The SC dismissed the petition and declined to interfere with the HC's order quashing prosecution under sections 276B/278AA where institutions failed to deduct tax timely but subsequently deducted and remitted the tax; the delay was attributable to staff absence for maternity leave and was not wanton, having been rectified. The SC upheld the High Court's exercise of discretion under Article 136, while leaving any question of law open, and dismissed any pending applications.
The Supreme Court, in a Partial Court Working Days Bench comprising Hon'ble Mr. Justice Sudhanshu Dhulia and Hon'ble Mr. Justice Joymalya Bagchi, heard the petition with counsel for the petitioner present. The Court condoned the delay and declined to interfere with the High Court's order under its jurisdiction conferred by Article 136 of the Constitution of India. The Court expressly stated, "We see absolutely no reason to interfere with the order of the High Court." However, it left open "question of law, if any." The petition was dismissed along with any pending applications.
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