2026 (8) TMI 883

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....<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 16-2-2026<br>W. P. (MD)Nos. 12867 and 13525 of 2024 and W. M. P. (MD). Nos. 11437 and 11929 of 2024 - -<br>Income Tax<br>THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY For the Petitioners : Ms. A. Lakshmi, M/s. Polax Legal Solutions For the Respondent : Mr. N. Dilip Kumar, Standing Counsel COMMON ORDER These writ petit....

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....ioners had filed an application seeking compounding of the offence under Sections 276B read with Section 278B of the Income Tax Act, on account of delay of more than one year in remitting the TDS amount already deducted. The respondent had determined a sum of Rs. 1,05,241/- towards compounding charges and directed the petitioners to remit the same on or before 27.07.2017. However, due to severe fi....

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....the same may be directed to be considered in accordance with law. 7. Considering the submissions made on either side, it is not in dispute that there was a delay of more than one year in remitting the TDS amount already deducted by the petitioners, resulting in initiation of proceedings under Sections 276B read with Section 278B of the Income Tax Act. It is also not in dispute that the petition....

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....ourt extended the time limit for payment of compounding charges until the date of deposit of amount before the learned Additional Chief Judicial Magistrate in C.C.No.20 of 2017. Now, it was reported that the said amount was already remitted. Therefore, the original order passed by the authorities on 27.04.2024 is made absolute until the date of deposit of amount before the learned Additional Chief....