Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
HC declined to exercise inherent jurisdiction under Section 528 BNSS (Section 482 CrPC) to quash prosecution for offences under Sections 276B, 278B and 278E. The Court held that foundational facts of deduction but non-deposit of TDS within time stand admitted and prima facie ingredients of the offence are disclosed. Rival claims between directors regarding who controlled financial affairs and was responsible for TDS compliance were held to be pure questions of fact. In view of the deeming liability under Section 278B and presumption of culpable mental state under Section 278E, defences of lack of responsibility or reasonable cause can only be tested at trial. Petition was dismissed and proceedings directed to continue.
HC declined to exercise inherent jurisdiction under Section 528 BNSS (Section 482 CrPC) to quash prosecution for offences under Sections 276B, 278B and 278E. The Court held that foundational facts of deduction but non-deposit of TDS within time stand admitted and prima facie ingredients of the offence are disclosed. Rival claims between directors regarding who controlled financial affairs and was responsible for TDS compliance were held to be pure questions of fact. In view of the deeming liability under Section 278B and presumption of culpable mental state under Section 278E, defences of lack of responsibility or reasonable cause can only be tested at trial. Petition was dismissed and proceedings directed to continue.
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