https://www.taxtmi.com/caselaws?id=15076 Criminal prosecution for failure to deduct tax at source under section 276B cannot continue where appellate tax findings remove the factual basis of the alleged default. Although tax findings do not automatically bind a criminal court on legal questions, prosecution becomes unjustified when no penalty or default survives on the same facts. Before 1 June 1987, section 194A required credit of interest to the payee's account or payment; credit to an interest payable or suspense account was not covered. The later Explanation deeming such credits to be made to the payee operated prospectively, as retrospective application would impose ex post facto criminal liability. Criminal complaints were therefore liable to be quashed. en-us Fri, 12 Nov 1999 00:00:00 +0530 Thu, 30 Jul 2009 15:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15076 Criminal prosecution for failure to deduct tax at source under section 276B cannot continue where appellate tax findings remove the factual basis of the alleged default. Although tax findings do not automatically bind a criminal court on legal questions, prosecution becomes unjustified when no penalty or default survives on the same facts. Before 1 June 1987, section 194A required credit of interest to the payee's account or payment; credit to an interest payable or suspense account was not covered. The later Explanation deeming such credits to be made to the payee operated prospectively, as retrospective application would impose ex post facto criminal liability. Criminal complaints were therefore liable to be quashed. Case-Laws Income Tax Fri, 12 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15076