2023 (5) TMI 39

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....ka Bhagat, A.P.P. ORAL ORDER 1. The instant criminal misc. petition has been filed for quashing the entire criminal proceeding including the order taking cognizance dated 05.10.2001 passed in Complaint Case No. 41 of 2001 whereby and whereunder, prima facie case has been found to be made out under Sections 276B read with 278B of Income Tax Act and Sections 409, 34 of IPC. 2. Prosecution c....

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....notice to that effect was issued to the accused. As per the complaint, the accused persons submitted a reply stating therein that there was a delay in remitting the TDS, as HEC was a sick organization. The explanation was rejected by the complainant and a penalty of Rs. 1,00,000/- was imposed under the Act. On this ground a complaint was filed alleging commission of offence under Sections 276-B re....

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....le for deducting tax from any one. It is also his case that he is not responsible for depositing any amount as tax on behalf of the HEC, Ltd. It has been submitted that the complaint petition clearly suggests that the petitioner is merely an advisor. It is submitted that the petitioner is an independent consultant hired by HEC, Ltd., on contractual retainer-ship basis, for the purpose of improving....

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....urt.. 9. Landed APP has opposed the quashing petition. He further submits that this petitioner being the Advisor can definitely be held vicariously liable. Counsel for the department admitted the fact that this petitioner is not an employee of HEC, but has been hired for the purpose of improving the system of finance and costing. 10. After going through the records, I find that it is an admi....