https://www.taxtmi.com/caselaws?id=445556 An order taking cognizance and issuing process is an intermediate order, not a purely interlocutory one, where setting it aside would terminate the prosecution, so it is open to revision under criminal procedure law. In prosecutions for delayed deposit of TDS, the statutory penal scheme must be read with the reasonable-cause exemption; where the record showed deposit with interest and delay attributable to COVID-19 disruption, a mechanical rejection of that explanation reflected non-application of mind. On those facts, initiation of prosecution on the impugned cognizance order was not properly sustained. en-us Fri, 13 Oct 2023 00:00:00 +0530 Wed, 13 Dec 2023 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445556 An order taking cognizance and issuing process is an intermediate order, not a purely interlocutory one, where setting it aside would terminate the prosecution, so it is open to revision under criminal procedure law. In prosecutions for delayed deposit of TDS, the statutory penal scheme must be read with the reasonable-cause exemption; where the record showed deposit with interest and delay attributable to COVID-19 disruption, a mechanical rejection of that explanation reflected non-application of mind. On those facts, initiation of prosecution on the impugned cognizance order was not properly sustained. Case-Laws Income Tax Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445556