Income Tax Department Launches Criminal Proceedings for Late TDS Remittance; Sanctioned Prosecution Upheld as Fair.

Non remittence of TDS in time - penal action initiated by the Income Tax Department against the petitioners - criminal proceedings - the petitioners though deducted tax at source, not paid the same within the time prescribed. This action of initiating criminal prosecution after obtaining sanction from the appropriate authority cannot be termed as violative of principles of natural justice. .....

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