https://www.taxtmi.com/caselaws?id=32841 Directors cannot be prosecuted for alleged TDS default unless the complaint and supporting material specifically show that they were in charge of and responsible for the company's business at the relevant time, or that the default occurred with their consent, connivance or neglect. General attribution to the company and its directors is insufficient where the record indicates that compliance was handled by local officers and consultants and the directors were concerned mainly with policy matters. A prompt deposit after the default was noticed further weakened any inference of deliberate involvement. On these facts, the prosecution against the petitioners was quashed and the cognizance order could not stand. en-us Sun, 30 Mar 2008 00:00:00 +0530 Sun, 05 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32841 Directors cannot be prosecuted for alleged TDS default unless the complaint and supporting material specifically show that they were in charge of and responsible for the company's business at the relevant time, or that the default occurred with their consent, connivance or neglect. General attribution to the company and its directors is insufficient where the record indicates that compliance was handled by local officers and consultants and the directors were concerned mainly with policy matters. A prompt deposit after the default was noticed further weakened any inference of deliberate involvement. On these facts, the prosecution against the petitioners was quashed and the cognizance order could not stand. Case-Laws Income Tax Sun, 30 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32841