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2021 (11) TMI 1096 - HC - Income TaxNon remittance of TDS deducted by the employer from its employees to the Income Tax Department within the time prescribed - HELD THAT - This Court following the dictum rendered in Madhumillan Syntex Ltd. Vs. Union of India 2007 (3) TMI 670 - SUPREME COURT dismissed the petitions with liberty to the petitioners to seek for dispensation of their personal appearance on except the essential hearing dates. This Court is of the view that the same order to be passed in the present case as well. This Petition is dismissed with liberty to the petitioners to approach the trial Court to dispense with their personal appearance as and when required. Consequently connected Miscellaneous Petition is closed.
The High Court of Madras dismissed the petition filed to quash Income Tax Department proceedings regarding non-remittance of TDS deducted by an employer. The court referred to a previous case and allowed the petitioners to seek dispensation of personal appearance, following the Supreme Court's decision in Madhumillan Syntex Ltd. vs. Union of India.
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