https://www.taxtmi.com/caselaws?id=15355 Failure to deduct tax at source on payments to contractors was treated as a contravention capable of attracting prosecution under section 276B, and the complaint was not quashed on the ground that section 194C was inapplicable. Prolonged trial delay did not justify quashing where the delay was not attributable to the prosecution, particularly because the trial record had remained untraceable for a considerable period. The inherent power to quash criminal proceedings was held to be exceptional and confined to recognised cases of abuse of process or failure of justice, so the petition was rejected and expeditious disposal was directed. en-us Fri, 24 Dec 1999 00:00:00 +0530 Thu, 06 Aug 2009 10:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15355 Failure to deduct tax at source on payments to contractors was treated as a contravention capable of attracting prosecution under section 276B, and the complaint was not quashed on the ground that section 194C was inapplicable. Prolonged trial delay did not justify quashing where the delay was not attributable to the prosecution, particularly because the trial record had remained untraceable for a considerable period. The inherent power to quash criminal proceedings was held to be exceptional and confined to recognised cases of abuse of process or failure of justice, so the petition was rejected and expeditious disposal was directed. Case-Laws Income Tax Fri, 24 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15355