https://www.taxtmi.com/caselaws?id=799157 Criminal prosecution for failure to deposit tax deducted at source cannot rest on an erroneous assertion that an individual was a company director. Principal-officer status and resulting criminal responsibility require an accurate factual basis. Where the show-cause notice, designation order, prosecution sanction, and complaint all rely on alleged directorship, and the Revenue accepts that the individual was never a director, that foundational error prevents prosecution of that person as the company's principal officer. en-us Mon, 14 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799157 Criminal prosecution for failure to deposit tax deducted at source cannot rest on an erroneous assertion that an individual was a company director. Principal-officer status and resulting criminal responsibility require an accurate factual basis. Where the show-cause notice, designation order, prosecution sanction, and complaint all rely on alleged directorship, and the Revenue accepts that the individual was never a director, that foundational error prevents prosecution of that person as the company's principal officer. Case-Laws Income Tax Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799157