https://www.taxtmi.com/caselaws?id=11543 The court declined to set aside the decision to prosecute under section 276B of the Income-tax Act, 1961, citing that the determination of valid grounds for not depositing the tax deducted at source should be addressed during the criminal trial. The court emphasized that intervening before the trial based on disputed factual issues was inappropriate. The application was dismissed solely on procedural grounds, without delving into the merits of the case, and no costs were imposed on either party. en-us Wed, 11 Jun 2003 00:00:00 +0530 Fri, 15 Jan 2010 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11543 The court declined to set aside the decision to prosecute under section 276B of the Income-tax Act, 1961, citing that the determination of valid grounds for not depositing the tax deducted at source should be addressed during the criminal trial. The court emphasized that intervening before the trial based on disputed factual issues was inappropriate. The application was dismissed solely on procedural grounds, without delving into the merits of the case, and no costs were imposed on either party. Case-Laws Income Tax Wed, 11 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11543