https://www.taxtmi.com/caselaws?id=10688 Failure to deposit tax deducted at source within time is treated as complete for section 276B, and mens rea is not described as a necessary ingredient. The note also states that departmental prosecution instructions limit action where the default is not substantial and the tax is later deposited. Because the tax had been deposited before prosecution was considered and the delay was not large, the commentary indicates that discretion should have been exercised in line with the circular, making the complaint vulnerable to quashing. Remand was said to serve no useful purpose on those facts. 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 Failure to deposit tax deducted at source within time is treated as complete for section 276B, and mens rea is not described as a necessary ingredient. The note also states that departmental prosecution instructions limit action where the default is not substantial and the tax is later deposited. Because the tax had been deposited before prosecution was considered and the delay was not large, the commentary indicates that discretion should have been exercised in line with the circular, making the complaint vulnerable to quashing. Remand was said to serve no useful purpose on those facts. Case-Laws Income Tax Mon, 07 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10688