https://www.taxtmi.com/caselaws?id=307674 Criminal liability for alleged TDS default requires prima facie material showing that the person was actually responsible for deduction and deposit of tax at source. Where the engagement letter shows only limited assignment and does not indicate that the person was part of management or entrusted with the tax obligation, the foundational basis for prosecution under the Income-tax Act and the Penal Code is absent. On the materials described, the complaint did not establish the petitioner's responsibility for the default, and the prosecution and cognizance order were quashed insofar as they related to him. en-us Wed, 24 Jun 2015 00:00:00 +0530 Fri, 28 Apr 2023 21:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307674 Criminal liability for alleged TDS default requires prima facie material showing that the person was actually responsible for deduction and deposit of tax at source. Where the engagement letter shows only limited assignment and does not indicate that the person was part of management or entrusted with the tax obligation, the foundational basis for prosecution under the Income-tax Act and the Penal Code is absent. On the materials described, the complaint did not establish the petitioner's responsibility for the default, and the prosecution and cognizance order were quashed insofar as they related to him. Case-Laws Income Tax Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307674