Reclassification, differential duty, confiscation and penalties quashed where department lacked chemical evidence and improperly reopened past clearan...
Anticipatory bail refused where accused allegedly assaulted and threatened a public servant; custodial interrogation deemed necessary for investigatio...
HC upholds conviction of the Respondent for charge under s.276B IT Act for failing to deposit TDS deducted during FY 2012-13, the trial court (ACMM) having found delays of 4-15 months proved by documentary evidence and not disputed. The court rejects the Respondent's s.278AA defence for reasonable cause, observing the onus to prove financial incapacity was not discharged: no corroborative witnesses or financial records were produced and a bare assertion in the s.313 statement was insufficient. The HC sets aside the ASJ's contrary order, affirms guilt, but modifies sentence - replacing the fine of Rs.25 lakh with admonition given deposit of tax with interest and ongoing liquidation.
HC upholds conviction of the Respondent for charge under s.276B IT Act for failing to deposit TDS deducted during FY 2012-13, the trial court (ACMM) having found delays of 4-15 months proved by documentary evidence and not disputed. The court rejects the Respondent's s.278AA defence for reasonable cause, observing the onus to prove financial incapacity was not discharged: no corroborative witnesses or financial records were produced and a bare assertion in the s.313 statement was insufficient. The HC sets aside the ASJ's contrary order, affirms guilt, but modifies sentence - replacing the fine of Rs.25 lakh with admonition given deposit of tax with interest and ongoing liquidation.
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