2026 (1) TMI 44

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.... HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 17-12-2025<br>Writ Petition No. 21787 of 2024 (T-It) - -<br>Income Tax<br>Hon&#39;ble Mr. Justice S.R. Krishna Kumar For the Petitioners : Smt. Vani H., Advocate For the Respondents : Sri. Aravind V. Chavan, Advocate ORAL ORDER In this petition the petitioners seeks for the following reliefs: "a. Issue a writ of cert....

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....id amount to the credit of the Central Government by 17.08.2016, after 7 months along with penal interest. Subsequently, on 14.01.2020, the second respondent issued a notices to the petitioners seeking explanation as to why prosecution proceedings should not be recommended against the petitioners on account of the delayed payment deduction of TDS by the petitioners. The petitioners having submitte....

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....to pass the impugned order dated 31.05.2024 granting sanction for prosecution under Section 276B read with Section 278B of the Income Tax Act, aggrieved by which the petitioners are before this Court by way of the present petition. 4. Per contra learned counsel for the respondents would reiterate the various contentions urged in the statement of objections and submit that since the impugned ord....

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....ovided, the petitioners would submit additional documents in support of its claim, I deem it just and appropriate to adopt a justice oriented approach and set aside the impugned order at Annexure-F passed by the first respondent and remit the matter back to the first respondent for reconsideration afresh in accordance with law. 7. In the result the following: ORDER (i) The petition ....