https://www.taxtmi.com/caselaws?id=307674 The petition seeking to quash an order initiating proceedings under the Income Tax Act and IPC against the petitioner was allowed. The court found that the petitioner, not falling under the definition of an employee, was not responsible for T.D.S. deposition, and no evidence implicated them in the offenses. As the Union of India did not rebut the petitioner's claims and the terms of their service did not indicate T.D.S. responsibility, the court quashed the order of cognizance under Section 482 Cr.P.C. The order was upheld for other accused unless set aside entirely. 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 The petition seeking to quash an order initiating proceedings under the Income Tax Act and IPC against the petitioner was allowed. The court found that the petitioner, not falling under the definition of an employee, was not responsible for T.D.S. deposition, and no evidence implicated them in the offenses. As the Union of India did not rebut the petitioner's claims and the terms of their service did not indicate T.D.S. responsibility, the court quashed the order of cognizance under Section 482 Cr.P.C. The order was upheld for other accused unless set aside entirely. Case-Laws Income Tax Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307674