https://www.taxtmi.com/caselaws?id=385286 The court dismissed the petition, affirming the validity of prosecution under section 276B without prior adjudication under section 201. The failure to remit TDS within the prescribed period, despite subsequent deposits, constituted an offence warranting prosecution. The court clarified that its observations should not influence the trial court's merits assessment. en-us Fri, 26 Apr 2019 00:00:00 +0530 Mon, 02 Sep 2019 08:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385286 The court dismissed the petition, affirming the validity of prosecution under section 276B without prior adjudication under section 201. The failure to remit TDS within the prescribed period, despite subsequent deposits, constituted an offence warranting prosecution. The court clarified that its observations should not influence the trial court's merits assessment. Case-Laws Income Tax Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385286