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2003 (6) TMI 15
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.... aside the decision to initiate prosecution against the petitioner under section 276B of the Income-tax Act, 1961, for the financial years mentioned in the prayer portion of this writ application. There is no dispute that in the past the respondents authority issued a show cause notice upon the petitioner for explaining why prosecution under section 276B of the Income-tax Act, 1961, for failure....
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....petitioner for the self-same offence, but subsequently on an appeal being preferred such penalty was set aside not on merit but on the ground of want of jurisdiction of the officer who imposed such penalty. Thereafter, however, the respondent authority did not proceed further for imposition of penalty although liberty was given by the appellate authority to initiate fresh proceeding for penalty. B....
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....alid ground has been made out for quashing of the decision to prosecute. After hearing learned counsel for the parties and after going through the materials on record, I am, however, not inclined to entertain this application at this stage. In a given case whether there is just and sufficient reason for not depositing the tax deducted at source is always a question of fact depending upon apprec....