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2019 (1) TMI 804 - HC - Income TaxAction against the employer u/s 276B - non issuing TDS Certificate after deducting TDS from the employees - appropriate steps so that the employer does not repeat such behavior of not issuing TDS Certificate after deducting TDS from the employees - Held that:- Department has not taken appropriate steps against the employer as a result, large amount of tax recoveries are outstanding, which are not being effectively made. He also argued that not depositing the tax deducted at source from the employee in the Government revenues, would amount to misappropriation of public funds. As submitted that prosecution under Section 405 of the Indian Penal Code should also be initiated. The petitioner's principal grievance stands resolved, in the facts of the present case, we are not inclined to examine the petition further. Any of the submissions made by the petitioner and the reliefs claimed pursuant to such submissions, would be in the realm of public interest litigation, in which form this petition as admitted, is not filed. Our attention was drawn to an order dated 18th October, 2018 passed by the Division Bench of this Court in which certain observations have been made. Department is aware about the said order and we are sure that the Department will take appropriate view in connection with such observations. With respect to the initiation of proceedings u/s 276B also, we find that the same is within the purview of the Department's consideration and we expect that the department will take appropriate view on the basis of facts on record.
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