https://www.taxtmi.com/caselaws?id=380919 Failure to remit tax deducted at source within the statutory time is treated as an offence under Section 276B, and prosecution is not dependent on prior adjudication or quantification of liability under Section 201. The reasonable-cause defence under Section 278AA remains available, but it is a matter for trial and does not prevent prosecution at the threshold. An asserted departmental circular extending time for deposit also gives no protection unless compliance with that concession is proved on record; on the stated facts, the circular-based defence was not established. en-us Fri, 26 Apr 2019 00:00:00 +0530 Fri, 31 May 2019 09:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380919 Failure to remit tax deducted at source within the statutory time is treated as an offence under Section 276B, and prosecution is not dependent on prior adjudication or quantification of liability under Section 201. The reasonable-cause defence under Section 278AA remains available, but it is a matter for trial and does not prevent prosecution at the threshold. An asserted departmental circular extending time for deposit also gives no protection unless compliance with that concession is proved on record; on the stated facts, the circular-based defence was not established. Case-Laws Income Tax Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380919