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2006 (11) TMI 185 - HC - Income TaxDefault 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 – there is not need to issue separate notice to Managing Director - prosecution could continue in respect of petitioner, Managing Director and the company – but summoning order against those who are not “principal officer” is set aside
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