https://www.taxtmi.com/caselaws?id=16667 The High Court upheld the trial court's decision, ruling that prior notice was not a prerequisite for initiating criminal proceedings under the Income-tax Act. The court emphasized the permissibility of compounding offences before or after proceedings, rejecting the argument that lack of prior notice invalidated the prosecution. Charges against the partnership firm and its partners for failure to deduct tax at source were upheld under sections 276B and 194A of the Act. The court affirmed that the validity of Form No. 15-A and other issues would be determined later based on evidence. en-us Thu, 31 Jul 1997 00:00:00 +0530 Wed, 09 Sep 2009 12:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16667 The High Court upheld the trial court's decision, ruling that prior notice was not a prerequisite for initiating criminal proceedings under the Income-tax Act. The court emphasized the permissibility of compounding offences before or after proceedings, rejecting the argument that lack of prior notice invalidated the prosecution. Charges against the partnership firm and its partners for failure to deduct tax at source were upheld under sections 276B and 194A of the Act. The court affirmed that the validity of Form No. 15-A and other issues would be determined later based on evidence. Case-Laws Income Tax Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16667