https://www.taxtmi.com/caselaws?id=428155 The criminal complaints against the Company and its Directors for delayed tax payment were considered under Section 276(B) r/w 278(B) of the Income Tax Act. The first petitioner's death led to the abatement of proceedings concerning them. The second petitioner, claiming non-executive director status, had their presence dispensed with during trial except for specific stages. Previous judgments were cited, but the court emphasized that the determination of the second petitioner as a principal officer should be made during trial. All criminal petitions were dismissed, directing timely case disposal by the Judicial Magistrate. en-us Fri, 16 Sep 2022 00:00:00 +0530 Wed, 16 Aug 2023 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428155 The criminal complaints against the Company and its Directors for delayed tax payment were considered under Section 276(B) r/w 278(B) of the Income Tax Act. The first petitioner's death led to the abatement of proceedings concerning them. The second petitioner, claiming non-executive director status, had their presence dispensed with during trial except for specific stages. Previous judgments were cited, but the court emphasized that the determination of the second petitioner as a principal officer should be made during trial. All criminal petitions were dismissed, directing timely case disposal by the Judicial Magistrate. Case-Laws Income Tax Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428155