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2022 (9) TMI 1100 - HC - Income TaxOffence punishable under Section 276(B) r/w 278(B) - delayed payment of tax deducted at source - HELD THAT:- The Income Tax Act comes up with a very specific provision under Section 2(35) of the Act, wherein notice can be issued to all the directors treating them as principal officers. The Hon'ble Apex Court in the above judgment has categorically held that once such notice is given and necessary averments are also made in the complaint, the fact as to whether the director is a principal officer or not can only be decided in trial. This ratio will squarely apply to the facts of the present case. That is the reason why, the learned Single Judge, while dismissing two other quash petitions filed by the petitioner challenging two other complaints of similar nature, rightly relied upon the judgment of the Hon'ble Apex Court in Madhumilan Syntex Ltd., [2007 (3) TMI 670 - SUPREME COURT] and dismissed those petitions. The present petitions are also liable to be treated in the same manner and this Court does not find any ground to interfere with the proceedings of the Court below. The presence of the second petitioner is dispensed with and she shall be represented through her counsel. The second petitioner shall be present before the Court at the time of questioning u/s 313 Cr.P.C. and at the time of passing judgment in the complaint. The learned counsel appearing on behalf of the second petitioner shall cross-examine the witnesses on the same day or on the next hearing date, the witnesses who are examined in chief. It goes without saying that it will be left open to the second petitioner to raise all the grounds before the Court below and the Court below shall consider the same on its own merits and in accordance with law, without being influenced by any of the observations made in this order. In the result, all the criminal original petitions stand dismissed and there shall be a direction to the learned Judicial Magistrate No.1, Tiruchirappalli within a period of three months from the date of receipt of a copy of this order.
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