TMI Blog2021 (7) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... d with 278B - petitioners paid TDS amount collected from the employees, belatedly after a period of eight months - HELD THAT:- In this case, the petitioners have taken out a reasonable cause for the failure on their part in paying the TDS amount that due to financial constraints faced by the company, it was only recorded in the registers, as if salary to the employees was paid, but in fact, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E MR.JUSTICE B.PUGALENDHI For Petitioners : Ms.Lakhmi Gopinathan For Respondent : Ms.S.Srimathy, ORDER This Criminal Original Petition has been filed seeking to quash the proceedings pending against the petitioners in C.C.No.15 of 2016 on the file of the I Additional Chief Judicial Magistrate, Madurai. 2.The petitioners have been charged for the offences under Section 276 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities without considering the same has filed the complaint as against the petitioners. The learned Counsel for the petitioners relied on the provisions of Section 278 AA of the Income Tax Act, 1961, which reads as follows: Punishment not to be imposed in certain cases: - Notwithstanding anything contained in the provisions of Section 276-A, Section 276-AB [or Section 276-B], no per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use for such failure for the belated payment of TDS amount and if any such reasonable cause is established before the authority concerned, who shall consider the same even after the institution of the proceedings under Section 279 (2) of the Act. 6.Heard the learned Counsel on either side and perused the materials placed on record. 7.In this case, the petitioners have taken out a reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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