https://www.taxtmi.com/caselaws?id=21777 The Criminal Revision Petitions challenging the prosecution under sections 194A and 276B of the Income Tax Act, 1961 for late deposit of tax deducted at source were dismissed by Judge G. S. Chahal. The judge held that the late deposit of tax did not absolve the company and its officers from criminal liability, emphasizing that the offence was complete on the due date for deposit. Despite eventual deposit and the absence of a penalty from the Income Tax Department, the judge maintained that criminal liability persisted. The case was directed to proceed to trial before the Magistrate. en-us Fri, 13 Sep 1991 00:00:00 +0530 Sat, 28 Nov 2009 16:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21777 The Criminal Revision Petitions challenging the prosecution under sections 194A and 276B of the Income Tax Act, 1961 for late deposit of tax deducted at source were dismissed by Judge G. S. Chahal. The judge held that the late deposit of tax did not absolve the company and its officers from criminal liability, emphasizing that the offence was complete on the due date for deposit. Despite eventual deposit and the absence of a penalty from the Income Tax Department, the judge maintained that criminal liability persisted. The case was directed to proceed to trial before the Magistrate. Case-Laws Income Tax Fri, 13 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21777