https://www.taxtmi.com/caselaws?id=393975 Failure to remit tax deducted at source within the prescribed time remains a prosecutable default, and later payment with interest does not erase the breach. A pending representation seeking deferment of action did not prevent the authorities from granting sanction for prosecution, and the Court found no violation of natural justice on that basis. Because the liability had not been fully discharged, the challenge to the criminal proceedings was rejected, and the prosecution was allowed to continue, with liberty to seek exemption from personal appearance before the Magistrate under procedural law. en-us Mon, 16 Mar 2020 00:00:00 +0530 Thu, 26 Mar 2020 12:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393975 Failure to remit tax deducted at source within the prescribed time remains a prosecutable default, and later payment with interest does not erase the breach. A pending representation seeking deferment of action did not prevent the authorities from granting sanction for prosecution, and the Court found no violation of natural justice on that basis. Because the liability had not been fully discharged, the challenge to the criminal proceedings was rejected, and the prosecution was allowed to continue, with liberty to seek exemption from personal appearance before the Magistrate under procedural law. Case-Laws Income Tax Mon, 16 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393975