https://www.taxtmi.com/caselaws?id=21393 In prosecutions for failure to deduct or deposit tax at source, the company remains the person responsible unless a principal officer is duly identified under the Act; without a valid notice appointing such officer, the managing director and directors could not be treated as principal officers and their prosecution was unsustainable. The Court also held that, under section 276B as then framed, absence of reasonable cause or excuse was an essential ingredient of the offence, and the complaint and evidence had to plead and prove that element. As neither requirement was established, the discharge orders were restored and the prosecution failed. en-us Wed, 18 Dec 1991 00:00:00 +0530 Thu, 22 Mar 2018 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21393 In prosecutions for failure to deduct or deposit tax at source, the company remains the person responsible unless a principal officer is duly identified under the Act; without a valid notice appointing such officer, the managing director and directors could not be treated as principal officers and their prosecution was unsustainable. The Court also held that, under section 276B as then framed, absence of reasonable cause or excuse was an essential ingredient of the offence, and the complaint and evidence had to plead and prove that element. As neither requirement was established, the discharge orders were restored and the prosecution failed. Case-Laws Income Tax Wed, 18 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21393