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2008 (9) TMI 5 - HC - Income TaxTDS 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 the default plea of petitioner is accepted offence of a failure to deduct or remit the TDS is a one-time offence and not a continuing one - liability cannot be fastened on directors who joined company subsequent to commission of offence
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