https://www.taxtmi.com/caselaws?id=27035 Prosecution under section 276B for failure to deduct or deposit tax at source does not require a prior determination of tax liability under the Act, because the deduction obligation under section 194 operates independently and section 201 leaves prosecution consequences intact. However, where earlier departmental orders have been set aside and final Tribunal decisions in related shareholder proceedings conclusively hold that the relevant receipts are not deemed dividend, those determinations bind the Department and may undermine the factual foundation of the complaints. On the special facts, the complaints and summoning orders were quashed as an abuse of process, subject to directions concerning the retained amount. en-us Wed, 01 Aug 1984 00:00:00 +0530 Wed, 10 Feb 2010 12:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27035 Prosecution under section 276B for failure to deduct or deposit tax at source does not require a prior determination of tax liability under the Act, because the deduction obligation under section 194 operates independently and section 201 leaves prosecution consequences intact. However, where earlier departmental orders have been set aside and final Tribunal decisions in related shareholder proceedings conclusively hold that the relevant receipts are not deemed dividend, those determinations bind the Department and may undermine the factual foundation of the complaints. On the special facts, the complaints and summoning orders were quashed as an abuse of process, subject to directions concerning the retained amount. Case-Laws Income Tax Wed, 01 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27035