https://www.taxtmi.com/caselaws?id=457034 An appeal against inadequacy of sentence could lie to the High Court where the order was made by a Special Court for Economic Offences, because the expression "any other court" was treated as wide enough to include such a court for forum purposes. However, the appeal was not competent on the facts because the statute required Central Government authorisation, and a departmental instruction could not replace that authorisation. On the substantive tax default, the statutory protection for failure to remit tax deducted at source applied once reasonable cause was proved, and the explanation of serious financial inability was accepted as sufficient to exclude punishment. en-us Fri, 30 Jan 2009 00:00:00 +0530 Mon, 02 Sep 2024 15:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457034 An appeal against inadequacy of sentence could lie to the High Court where the order was made by a Special Court for Economic Offences, because the expression "any other court" was treated as wide enough to include such a court for forum purposes. However, the appeal was not competent on the facts because the statute required Central Government authorisation, and a departmental instruction could not replace that authorisation. On the substantive tax default, the statutory protection for failure to remit tax deducted at source applied once reasonable cause was proved, and the explanation of serious financial inability was accepted as sufficient to exclude punishment. Case-Laws Income Tax Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457034