https://www.taxtmi.com/caselaws?id=36265 The court dismissed the petition, affirming that Section 276B of the IT Act applies to both delayed and total failure to pay tax deducted at source. It clarified that the term "a person" encompasses companies and their principal officers, who can face prosecution under Section 276B. The court emphasized that prior notice is not mandatory for prosecution under Section 276B, and the principal officer can be held accountable if served notice by the ITO. The Chief Metropolitan Magistrate was instructed to promptly handle the complaint, enabling the petitioners to raise additional defenses based on evidence. en-us Fri, 29 Jun 1979 00:00:00 +0530 Sat, 20 Mar 2010 13:17:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36265 The court dismissed the petition, affirming that Section 276B of the IT Act applies to both delayed and total failure to pay tax deducted at source. It clarified that the term "a person" encompasses companies and their principal officers, who can face prosecution under Section 276B. The court emphasized that prior notice is not mandatory for prosecution under Section 276B, and the principal officer can be held accountable if served notice by the ITO. The Chief Metropolitan Magistrate was instructed to promptly handle the complaint, enabling the petitioners to raise additional defenses based on evidence. Case-Laws Income Tax Fri, 29 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36265