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2015 (10) TMI 2311 - KARNATAKA HIGH COURT

2015 (10) TMI 2311 - KARNATAKA HIGH COURT - TMI - Offences punishable under Section 276B r/w. Section 278B - failure to remit TDS in respect of various payments made by the Company - Held that:- There is no dispute to the fact that the petitioner herein is a non-Executive Director of the Company. In the entire complaint there is no averment to the effect as to how this petitioner was involved directly or indirectly in the commission of the offences.

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in favour of assessee. - Criminal Petition No. 6577 of 2015 - Dated:- 1-10-2015 - Rathnakala, J. For the Petitioner : Sri Udaya Holla, Sr Adv for Sri Aditya V Bhat & Sri Shravanth Arya Tandra, Adv For the Respondent : Sri Jeevan J Neeralagi, Adv ORDER The petitioner herein is arraigned as accused No.5 in the complaint filed under Section 200 of Cr.P.C. by the first respondent / Income Tax Department in respect of the offences punishable under Section 276B r/w. Section 278B of Income Tax Act, .....

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Udaya Holla, learned Senior Counsel for the petitioner submits that the petitioner herein is the non-executive Director of the Company by name M/s.Reid & Taylor (India) Limited. He is nominated to the present Company by a Company / Indivest Pte. Limited, which has shares in M/s.Reid & Taylor. That being so, he has no role to play either in administration or management control of M/s.Reid & Taylor (India) Limited. The complainant in his complaint has alleged that accused Nos.2 to 4 a .....

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enior Counsel while emphasizing on Section 278B(1) submits that it is only a person, who at the time of the offence alleged to have committed, was in charge and responsible for the conduct of the business of the Company, who shall be deemed to be guilty of the offence, liable for prosecution, the offence alleged in the complaint and no offence is made out against the petitioneris not attracted in this case and prays to quash the entire criminal prosecution against him may be quashed. 5. In reply .....

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