https://www.taxtmi.com/caselaws?id=437190 The Court upheld the complaints against a Company and its Directors for failure to deposit deducted tax to the Central Government within the prescribed time. It rejected the argument that no notice to Directors was issued before prosecution, citing Supreme Court precedent. The Court deemed the delay in granting sanction as a factual matter for trial and declined to quash the complaints, directing the issues to be addressed before the trial Court. The petitioners were excused from appearing before the trial Court due to their age, and the Criminal Original Petitions were dismissed along with the connected Miscellaneous Petitions. en-us Thu, 20 Apr 2023 00:00:00 +0530 Mon, 14 Aug 2023 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437190 The Court upheld the complaints against a Company and its Directors for failure to deposit deducted tax to the Central Government within the prescribed time. It rejected the argument that no notice to Directors was issued before prosecution, citing Supreme Court precedent. The Court deemed the delay in granting sanction as a factual matter for trial and declined to quash the complaints, directing the issues to be addressed before the trial Court. The petitioners were excused from appearing before the trial Court due to their age, and the Criminal Original Petitions were dismissed along with the connected Miscellaneous Petitions. Case-Laws Income Tax Thu, 20 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437190