https://www.taxtmi.com/caselaws?id=10688 Delayed deposit of tax deducted at source can complete the offence under section 276B without requiring proof of mens rea. However, departmental prosecution instructions require discretion where the default is not substantial and the tax has already been deposited. Where payment preceded consideration of prosecution, the delay was not substantial, and the amount involved was not large, prosecution should not ordinarily proceed. The conviction was quashed and the applicant was acquitted because the authorities failed to apply the governing instructions and remand would serve no useful purpose. en-us Mon, 07 Mar 2005 00:00:00 +0530 Tue, 21 Jul 2009 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10688 Delayed deposit of tax deducted at source can complete the offence under section 276B without requiring proof of mens rea. However, departmental prosecution instructions require discretion where the default is not substantial and the tax has already been deposited. Where payment preceded consideration of prosecution, the delay was not substantial, and the amount involved was not large, prosecution should not ordinarily proceed. The conviction was quashed and the applicant was acquitted because the authorities failed to apply the governing instructions and remand would serve no useful purpose. Case-Laws Income Tax Mon, 07 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10688