2014 (9) TMI 794 - DELHI HIGH COURT
Income Tax Officer Versus Anil Batra & Another
Offense u/s 276B - principal officer - show cause notices addressed to The Principal Officer regarding failure to pay the tax deducted at source - Liability of the Director of a company u/s 276-B r.w Section 194A and 200 – Principle officer - Held th ......
2014 (9) TMI 583 - PUNJAB & HARYANA HIGH COURT
SC. Kumar Versus Income Tax Officer And Others
Failure to deduct TDS – Offence u/s 194A – Complaint u/s 482 Cr.P.C read with section 276B of IT Act – petitioner argued that the complaint was filed under Section 276-B, which provision has been amended after 01.04.1989 and only failure to pay tax d ......
2013 (11) TMI 619 - KARNATAKA HIGH COURT
COMMISSIONER OF INCOME TAX &INCOME TAX OFFICER Versus M/s HINDUSTAN LEVER LTD
TDS deduction u/s 194B - Prize money given in kind – Assessee in default u/s 201 - Held that:- it is clear that provisions of Section 194B does not provide for deduction of tax at source where the winnings are wholly in kind and it simply puts a res ......
2013 (10) TMI 1027 - MADRAS HIGH COURT
P. Jayanandan, Income-tax Officer Versus Sri Ramakrishna Steel Industries Ltd.
Offence under sections 276B read with section 278B - failure to remit income-tax deducted at source - Condonation of delay application - Delay in filing the complaint – Held that:- Complainant had listed 22 documents along with the complaint. Those ......
2012 (9) TMI 158 - PUNJAB AND HARYANA HIGH COURT
Serco BPO (P.) Ltd. Versus Assistant Commissioner of Income-tax, TDS Circle, Gurgaon
Non issuance of Tax Deduction Certificate (TDC) u/s 197 - assessee is subsidiary of Serco BPO Holdings Private Limited - Held that:- The power vested in the Assessing Officer for non issuance of TDC is to be exercised in a judicious manner & is requi ......
2011 (7) TMI 332 - Delhi High Court
Anil Batra Versus Chief Commissioner of Income Tax
Compounding of offence - revised guidelines - Prohibition - Held that:- the condition that offences could be compounded only before the filing of the complaint remained unaltered in the revised guidelines of 29.07.2003. - The amendment specifically s ......
2010 (11) TMI 17 - DELHI HIGH COURT
ITO Versus Delhi Iron Works (P) Ltd.
Failure to deduct TDS - principal officer - scope and liability of principal officer - punishment u/s 276B - person responsible for paying u/s 204 - Held that: - the director is not included within the ambit of Sub-clause (a) of Section 2(35) of the ......
2008 (9) TMI 5 - HIGH COURT DELHI
KC. PALANISWAMY and ANR. Versus INCOME TAX OFFICER
TDS collected but not deposited – prosecution - demand raised by treating the Company as the assessee in default – Company plea is that prosecution proceeding can be initiated only against those persons who were managing the affairs of company during ......
2008 (3) TMI 300 - PATNA HIGH COURT
OM PRAKASH KATYAL AND OTHERS Versus UNION OF INDIA
Tax collected at source not deposited to credit of Central Govt. within due date – Directors cannot be responsible for the default in deposit of the TDS amount – prosecution was to be quashed against the petitioners (directors) ......
2007 (8) TMI 200 - HIGH COURT, BOMBAY
A SHENOY AND CO. AND OTHERS Versus ND KADAM, ASST. COMMISSIONER OF INCOME-TAX AND OTHERS
Offences and prosecution - Revenue alleged that assessee-firm committed an offences by not deducting tax at source while interest payment to creditors and liable for prosecution u/s 276B but assessee contended that after change of law failure to dedu ......
2007 (7) TMI 7 - HIGH COURT , BOMBAY
Yashpal Sahni Versus 1. Rekha Hajarnavis, 2. KC Meena, 3. Tarkeshwar Singh, 4. KM Verma, 5. The Union of India, 6. Lan Eseda Industries Ltd.
Where the employer deduct TDS from the salary of employee, whether the revenue can recover the said amount of TDS with interest from the concerned employee? It was held that revenue can not collect TDS from the employee directly. Bar contained in sec ......
2007 (3) TMI 205 - SUPREME Court
Madhumilan Syntax Limited And Others Versus Union of India And Another
Failure to credit TDS to the Central Government as required by section 276B - The appellants had thus committed an offence punishable under section 278B - We may not be understood to have expressed any opinion one way or the other on the merits and a ......
2006 (12) TMI 78 - HIGH COURT, BOMBAY
UNION OF INDIA Versus GUPTA BUILDERS P. LTD. AND OTHERS
Offence and prosecution - Assessee fail to make the payment of tax deducted at source to the credit of CG within the prescribed time - HC held that nature of offence was continuing and for such no notice necessary and no time limit for launching pros ......
2006 (11) TMI 185 - DELHI HIGH COURT
SUSHIL SURI AND SANJAY SURI Versus STATE AND OTHERS
Default in depositing TDS – offence – summoning order - held that a Managing Director was a “principal officer” of a company and that if he signs and verifies a return on behalf of the company which later turns out to be false, he would be liable – t ......
2005 (3) TMI 80 - MADHYA PRADESH High Court
Vijaysingh Versus Union Of India And Another.
Conviction u/s 276B - Failure to deposit the amount of tax deducted at source within the period prescribed - First Additional Sessions Judge vide impugned judgment allowed the appeal of the co-accused and acquitted them, however, dismissed the appeal ......