https://www.taxtmi.com/caselaws?id=420000 The court quashed cognizance orders under Sections 276(B) and 278(B) of the Income Tax Act as prosecution was initiated after TDS amounts and interest were deposited, contrary to CBDT guidelines. It was held that continuing the proceedings would be an abuse of court process. The petitions were allowed, and all criminal proceedings and cognizance orders were quashed. en-us Mon, 28 Feb 2022 00:00:00 +0530 Thu, 04 Jun 2026 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420000 The court quashed cognizance orders under Sections 276(B) and 278(B) of the Income Tax Act as prosecution was initiated after TDS amounts and interest were deposited, contrary to CBDT guidelines. It was held that continuing the proceedings would be an abuse of court process. The petitions were allowed, and all criminal proceedings and cognizance orders were quashed. Case-Laws Income Tax Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420000