2024 (5) TMI 1515

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....anty Senior Standing Counsel (Income Tax) JUDGMENT S.S. MISHRA, J. 1. In the present petition, the petitioner is assailing the order dated 22.02.2023 passed by the learned Addl. Chief Judicial Magistrate (Special Court), Cuttack in 2(c) CC Case No.13 of 2023 whereby the cognizance for the offences under Sections-276B and 276BB of the Income Tax Act, 1961 has been taken against the petitio....

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.... & TCS WORKING Sl.No. Quarter Months Due Date Date of Payment Delay Day 1 1st Qtr. Apr-19 07.05.2019 07.06.2019 30 days     May-19 07.06.2019 07.06.2019 0 days     June-19 07.07.2019 12.07.2019 5 days   1st Qtr. Return April-2019 to Jun-2019 31.07.2019 26.07.2019 0 days 2 2nd Qt....

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....4th Qtr. Return Jan-2020 to March-2020 31.07.2020 31.07.2020 0 days 4. Despite the aforementioned explanation, the revenue went ahead and filed the complaint. Learned trial Court, without appreciating the peculiarity of the present case, has taken cognizance of the offence vide the impugned order. Hence, the petitioner seeks indulgence of this Court at this stage and prays for quash....

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....ue account have been well explained by the petitioners, therefore, the authorities ought to have taken into consideration same, particularly for the reasons that the petitioners-company has suffered the I.B. proceeding and the restriction imposed during the COVID-19 pandemic, I am of the view that the petitioners case is directly covered by the judgments cited in the case of Dev Multicom Pvt. Ltd.....