TMI Blog2005 (3) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... ently he is said to be of about 70 years of age. Looking to the surrounding circumstances of the case, I do not find it proper to remit the case - Hence, this revision is allowed to the extent of quashing the conviction of the applicant under section 276B of the Income-tax Act and he is acquitted of the charge under section 276B of the Income-tax Act. His bail bonds are discharged. - - - - - Dated:- 7-3-2005 - Judge(s) : ASHOK KUMAR TIWARI. JUDGMENT Ashok Kumar Tiwari J.- This revision has been filed against the judgment and order dated January 12, 1999, passed by the learned First Additional Sessions Judge, Indore (Shri Shreeram Sharma), in Criminal Appeal No. 62 of 1996. A prosecution was launched against the applicant along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lete when the tax deducted at source is not deposited in time. The contention of learned counsel for the applicant is that the prosecution of the applicant was not proper at the belated stage when he had already deposited the amount of tax deducted at source. He has submitted that in view of the circular dated May 28, 1980, of the Finance Department, no prosecution should have been launched. Per contra, learned counsel for non-applicant has submitted that the instructions cannot replace the relevant provisions of the statute which provide for punishment and the departmental instructions have to give way to these provisions. The aforesaid controversy is squarely covered by the case of Bee Gee Motors and Tractors v. ITO [1996] 218 ITR 155 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of India. Therefore, the contention of learned counsel for the non-applicant cannot be accepted. The relevant provisions of the statute and the instructions quoted above are not inconsistent with each other. Where there is a conflict between the instructions and the provisions of the statute, no doubt, the provisions of the statute will prevail and not the instructions. But, in the present case, there is no inconsistency or conflict as such. Therefore, it cannot be accepted that the instructions will not be applicable. The instructions deal with the situation in which the Department in its discretion may not launch the prosecution. This discretion has not been exercised properly by the authorities, therefore, the complaint cannot be said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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