2023 (4) TMI 42

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....d W.M.P.Nos.25183 to 25186 of 2020 - -<br>Income Tax<br>Honourable Dr.Justice Anita Sumanth For the Petitioner : Mr.George Cheriyan (in both writ petitions) For the Respondents : Dr.B.Ramaswamy Senior Standing Counsel (in both writ petitions) COMMON ORDER The petitioner is a Company and challenges an order passed by the first respondent sanctioning prosecution under Section 276B read w....

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....r of instances, the rental and other amounts had been outstanding in some cases and in such an instance, the question of tax deduction does not arise. This position has been tentatively enunciated by the petitioner in its only reply filed before the second respondent on 23.03.2015 that reads thus:- "Sub: Prosecution proceedings u/s276B. Ref: C.No:24/CIT(TDS)/PROSN/2014-15- Ref.20/155 ....

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....against us. Thanking you, Yours faithfully, for Bohemain Destinations Pvt Ltd.," 5. While in the impugned order, the officer refers to the explanation given for delay in remittance of TDS, he has not referred to the specific submission that there was no deduction in several cases as the payments itself were not made. The officer concludes in the impugned order that th....

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....ffective 01.04.1968 vide Finance Act, 1968, the &#39;failure to deduct&#39; was deleted from the ambit of prosecution under that provision. A clear distinction recognized and made between the factum of &#39;deduction&#39; and that of &#39;remittance&#39;. The assessee had been given multiple and more than sufficient opportunities to explain its case before the authorities which were not assailed. ....