https://www.taxtmi.com/caselaws?id=22147 The court ruled in favor of the petitioners, holding that delayed payment of tax deducted at source (TDS) under section 194A does not attract criminal liability for prosecution. It also determined that a partnership firm and its partners cannot be prosecuted under section 276B of the Income-tax Act. The court quashed the show-cause notices and the order passed by the Income-tax Officer, stating that the proceedings initiated were not valid, and the petitioners could not be prosecuted for delayed TDS payment. en-us Fri, 17 Aug 1990 00:00:00 +0530 Thu, 22 Mar 2018 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22147 The court ruled in favor of the petitioners, holding that delayed payment of tax deducted at source (TDS) under section 194A does not attract criminal liability for prosecution. It also determined that a partnership firm and its partners cannot be prosecuted under section 276B of the Income-tax Act. The court quashed the show-cause notices and the order passed by the Income-tax Officer, stating that the proceedings initiated were not valid, and the petitioners could not be prosecuted for delayed TDS payment. Case-Laws Income Tax Fri, 17 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22147