TMI Blog1999 (12) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... m the complaint filed by the respondent under section 276B of the Income-tax Act, 1961 (for short "the Act"), on account of their failure to deduct TDS on payments made to the contractors. Petitioner No. 1 is a private limited company incorporated under the Companies Act. Petitioners Nos. 2 to 5 were the directors and were also in charge of and responsible to petitioner No. 1 for the conduct of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of section 194C of the Act ; (ii) That the petitioners have already undergone the proceedings for seven years with no progress in the trial and they are likely to stiffer the ordeal of a trial for a further period of ten to fifteen years for a technical offence. It is well-settled that the power of quashing criminal proceedings has to be sparingly exercised by the court with du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trial is not attributable to the prosecution. The report of the ACMM, Delhi, shows that no progress could be achieved as the file of the trial court was not traceable since February 17, 1994. However, by the order dated May 16, 1997, passed by this court, the Administrative Sub-Judge and the District Judge were directed to have the file traced/reconstructed with minimum delay. In this view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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