2023 (10) TMI 709

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....397<br>JHARKHAND HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 11-10-2023<br>Cr. M. P. No. 1664 of 2015 Cr. M. P. No. 810 of 2016 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE GAUTAM KUMAR CHOUDHARY For the Petitioners : Ms. Diksha Dwivedi, Advocate For the ITD : Mr. R. N. Sahay, Sr.S.C. Mr. Anurag Vijay, AC to Sr.S.C. ORDER Both the criminal misc. petitions raise common q....

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.... TDS amount of Rs.2,89,844/- for the Financial Year 2011-12 and assessment year 2012-13. As per the case of the prosecution, the complaint filed by Income Tax Officer (TDS Ward), Jamshedpur, the amount had been deposited after the stipulated time of seven days of the following month. 3. The main allegation against the Petitioner Company is that there was delay in depositing the TDS amount of Rs....

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....n has been quashed on similar fact situation and the SLP has been dismissed by the Hon'ble Supreme Court. Reliance is also placed in the judgment passed in W.P.(Cr.) No.577 of 2022 by this Hon'ble High Court in the case of M/s A. M. Enterprises and Anr. vs. The State of Jharkhand and Anr. 6. It is submitted that there is inordinate delay of six years in issuing the show cause notice. The TDS am....

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....said amount is a matter which can be looked into only by the learned Trial Court. Reliance is placed on Madhumilan Syntex Ltd. v. Union of India, (2007) 11 SCC 297. 27. From the above provisions, it is clear that wherever a company is required to deduct tax at source and to pay it to the account of the Central Government, failure on the part of the company in deducting or in paying such a....