1999 (12) TMI 44

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....e, 1973, the petitioners seek quashing of the proceedings emanating from the complaint filed by the respondent under section 276B of the Income-tax Act, 1961 (for short "the Act"), on account of their failure to deduct TDS on payments made to the contractors. Petitioner No. 1 is a private limited company incorporated under the Companies Act. Petitioners Nos. 2 to 5 were the directors and were a....

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....g grounds : (i) That the averments made in the complaint do not attract the provisions of section 194C of the Act ; (ii) That the petitioners have already undergone the proceedings for seven years with no progress in the trial and they are likely to stiffer the ordeal of a trial for a further period of ten to fifteen years for a technical offence. It is well-settled that the power of quas....

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.... speedy trial, it is worth mentioning that the delay in non-completion of the trial is not attributable to the prosecution. The report of the ACMM, Delhi, shows that no progress could be achieved as the file of the trial court was not traceable since February 17, 1994. However, by the order dated May 16, 1997, passed by this court, the Administrative Sub-Judge and the District Judge were directed ....