https://www.taxtmi.com/caselaws?id=20445 Failure to remit tax deducted at source within the prescribed one-week period, coupled with no evidence of reasonable cause or excuse, constituted the statutory default and sustained the prosecution under the Income-tax law. The court also held that omission of the words "without reasonable cause or excuse" in the charge did not by itself vitiate the trial where the accusation was otherwise clear and no prejudice or failure of justice was shown. On that basis, the appellate acquittal was set aside and the conviction and sentence were restored. en-us Fri, 08 Oct 1993 00:00:00 +0530 Sat, 14 Nov 2009 10:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20445 Failure to remit tax deducted at source within the prescribed one-week period, coupled with no evidence of reasonable cause or excuse, constituted the statutory default and sustained the prosecution under the Income-tax law. The court also held that omission of the words "without reasonable cause or excuse" in the charge did not by itself vitiate the trial where the accusation was otherwise clear and no prejudice or failure of justice was shown. On that basis, the appellate acquittal was set aside and the conviction and sentence were restored. Case-Laws Income Tax Fri, 08 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20445