Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 574 - HC - Income TaxTDS not paid to the credit of Central Government within the prescribed time limit and was deposited after due date - offences punishable under Sections 276B & 278 B - Submission is that the applicants in continuation to their business, have always deposited TDS to the credit of Central Government within time except for financial year 2009-10 and 2010-11 and hence, the action taken by the opposite party on the basis of technical grounds is actually the harassment of bonafide tax payers - Held that:- Contentions raised at the bar require detailed hearing on law and facts both. Notice on behalf of opposite party No.1 has been accepted by learned AGA. Issue notice to the opposite party no.2 returnable within four weeks. Opposite party no.2 may file counter affidavit within three weeks after the service. Learned AGA may also file counter affidavit within the same period. Rejoinder affidavit may be filed within two weeks thereafter. List this matter immediately after expiry of the aforesaid period before the appropriate Bench. Proceedings under Sections 276B & 278 B shall remain stayed.
|