2024 (8) TMI 47

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.... / Decisions)<br>Dated:- 7-2-2024<br>Crl. O. P. Nos. 6593, 6597, 6629 & 6630 of 2021 and Crl. M. P. Nos. 4367, 4368, 4370, 4372, 4422, 4424, 4426 & 4427 of 2022 - -<br>Income Tax<br>THE HON&#39;BLE MRS. JUSTICE T. V. THAMILSELVI For the Petitioners : Mr. P. Ramesh Kumar For the Respondent : Mr. Navin Karthikeyan, Special Public Prosecutor ( I.T. ) ORDER These Criminal Original Petition....

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....m, thereby there was a significant failure on the part of accused to pay the tax deducted at source to the Government account within the time limit as required under law. Therefore, the respondent initiated a complaint against them. According to the prosecution, the petitioners have belatedly paid the tax and there was seven months delay in each deduction. Whereas, it has to be made within 6 or 7 ....

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....ce, they are liable to be prosecuted under Sec.276B r/w Sec.278 AA of the Income Tax Act. 6. Admittedly, the fact reveals that there is a delay on the part of petitioners and they have subsequently remitted the tax amount and delay is not caused wantonly, but only due to the concerned staff left the concern on maternity leave, the delay was caused. Furthermore, it was subsequently rectified and....