2026 (6) TMI 991

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....For the Income Tax Authorities: Mr. Tarak Nath Jaiswal. Mr. Anurag Roy. ORDER 1. The instant writ petition has been filed challenging inter alia, the legality, validity and the sustainability of the sanction order dated 19.4.20259 passed under Section 279(1) of the Income Tax Act, 1961 for the assessment year 2022-23. 2. The core issue involved herein is whether a prosecution case can be ....

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....or non-compliance in depositing the TDS within the statutory period. 6. Learned counsel appearing for the petitioner places reliance upon the judgment of the Hon'ble Apex Court in the case of Asstt. CIT v. At Dev Prabha (2023) 150 taxmann. Com 275/293 Taxman 172/454 ITR 59 wherein it has been held that in cases where the TDS amount, along with interest, has been deposited prior to the initiatio....

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....ner has been able to prima facie satisfy this Court that interference is warranted at this stage. 10. Despite the prosecution case has been initiated, the jurisdiction of this Court under Article 226 of the Constitution of India cannot be ousted. 11. The instant case also falls within certain exceptional circumstances on the ground that the reply filed by the petitioner to the show cause not....