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Income Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Offence punishable u/s 276B - delay in depositing the TDS amount ...

Income Tax

November 10, 2023

Offence punishable u/s 276B - delay in depositing the TDS amount - reasonable cause- delay is ranging between 31 to 214 days - delay due to COVID-19 Pandemic situation - the present complaint is vitiated - The order of sanction thus being found to have been passed without due application of mind and in a mechanical manner - criminal proceedings quashed - HC

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