https://www.taxtmi.com/caselaws?id=450089 Delhi HC set aside an order designating petitioner as Principal Officer under Section 276B of IT Act for company's TDS default. Court held that merely holding office in a company is insufficient under Section 2(35)(b) - authorities must establish the person was actually connected with management or administration. The original notices failed to adequately demonstrate petitioner's connection to company management. Respondents directed to re-examine the issue afresh, considering petitioner's response and conducting proper inquiry into actual management role before proceeding with prosecution. en-us Thu, 15 Feb 2024 00:00:00 +0530 Tue, 27 Feb 2024 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450089 Delhi HC set aside an order designating petitioner as Principal Officer under Section 276B of IT Act for company's TDS default. Court held that merely holding office in a company is insufficient under Section 2(35)(b) - authorities must establish the person was actually connected with management or administration. The original notices failed to adequately demonstrate petitioner's connection to company management. Respondents directed to re-examine the issue afresh, considering petitioner's response and conducting proper inquiry into actual management role before proceeding with prosecution. Case-Laws Income Tax Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450089