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        Case ID :
        Income Tax

        Prosecution for commission of offence u/s 276B r/w 278B -...

        High Court: Prosecution for Late TDS Deposit After Payment and Interest an Abuse of Court Process u/ss 276B, 278B.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Prosecution for commission of offence u/s 276B r/w 278B - Sanction u/s 279(1) - TDS deducted but not deposited in time - The amount has already been deposited with interest and there is no reason why the criminal proceeding shall proceed and the criminal proceeding was launched after receiving the said amount with interest, had it been a case that the case was immediately instituted and thereafter the TDS amount has been deposited with interest, the matter would have been different. As such the continuation of the proceedings will amount to an abuse of the process of the Court. - HC
                                Note: It is a system-generated summary and is for quick reference only.
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