https://www.taxtmi.com/caselaws?id=771152 HC analyzed prosecution under Income Tax Act for failure to deposit TDS. Court held that after depositing deducted amount with interest before complaint filing, criminal proceedings are not maintainable. The senior tax authorities have suo motu power to compound offences under Section 279(2), and continuing prosecution after deposit amounts to abuse of legal process. The Court quashed criminal proceedings, emphasizing that depositing TDS with interest before complaint should result in compounding, not prosecution. en-us Thu, 08 May 2025 00:00:00 +0530 Wed, 21 May 2025 08:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771152 HC analyzed prosecution under Income Tax Act for failure to deposit TDS. Court held that after depositing deducted amount with interest before complaint filing, criminal proceedings are not maintainable. The senior tax authorities have suo motu power to compound offences under Section 279(2), and continuing prosecution after deposit amounts to abuse of legal process. The Court quashed criminal proceedings, emphasizing that depositing TDS with interest before complaint should result in compounding, not prosecution. Case-Laws Income Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771152