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COURT:
CORAM:
SECTION(S): ,
GENRE: ,
CATCH WORDS: ,
COUNSEL:
DATE: December 16, 2019 (Date of pronouncement)
DATE: January 11, 2020 (Date of publication)
AY: -
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CITATION:
S. 276-B Criminal Prosecution for TDS default: A Director, who is not in charge of and not responsible for day to day business of the Company, is not liable for criminal prosecution, unless specifically it is described in the complaint how he is involved in day to day conduct of the business of the Company (Shyam Sunder AIR 1984 SC 53 & Homi Phiroz Ranina 2003 Bom.C.R. (Cri.) 793 followed)

Unless the complaint disclosed a prima facie case against the applicants/accused of their liability and obligation as principal officers in the day today affairs of the company as directors of the company under section 278(b) the applicants cannot be prosecuted for the offences committed by the company. In the absence of any material in the complaint itself prima facie disclosing responsibility of the accused for the running of the day to day affairs of the company process could not have been issued against them. The applicants cannot be made to undergo the ordial of a trial unless it could be prima facie showed that they are legally liable for the failure of the company in paying the amount deducted to the credit of the company. Otherwise, it would be a travesty without their knowledge

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COURT:
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GENRE:
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DATE: June 25, 2019 (Date of pronouncement)
DATE: July 3, 2019 (Date of publication)
AY: -
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CITATION:
S. 192 TDS/ 276B: A complaint by the Dept regarding 12 month delay in paying TDS to the Govt is maintainable. Deposit of TDS with interest does not absolve criminal liability. Plea that delay was caused due to financial hardship has to be proved. However, as there is no allegation by the Dept that accused is irregular in paying taxes other than the case in hand, the minimum punishment of 3 months rigorous imprisonment and fine will have to be awarded. The Court has no discretion to reduce the sentence

In view of aforesaid reasons arguments advanced on behalf of defence holds no ground. Defence utterly failed to prove the submissions by leading evidence as stated above. Considering the above referred authority and the present case, it appears that if the payment is made at belated stage then it will be treated as default and appropriate action can be taken under this Act. It also clear that deposit of TDS with delay does not absolve criminal liability. If it is considered that accused paid the amount after period of 12 months, in such circumstance, complaint is maintainable and it does not absolve criminal liability of the accused persons

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COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS: ,
COUNSEL:
DATE: April 25, 2019 (Date of pronouncement)
DATE: June 1, 2019 (Date of publication)
AY: -
FILE: Click here to view full post with file download link
CITATION:
S. 276B Prosecution for delay in payment of TDS: The default is complete if the TDS is not deposited in time. Late deposit does not absolve the accused. The accused has no right to retain the TDS amount and use it for any other purpose. Pleas of financial problem, incompetent staff, accountant's negligence, unawareness about law etc are not acceptable as a defense (Madhumilan Syntex AIR 2007 SC (148) followed)

Considering all the discussion and record, it clear that the accused deducted TDS amount for the relevant financial year 20092010 but failed to deposit the TDS amount with Government account within stipulated time. The accused is responsible person to pay the amount within time. The factum of non deposit of tax amount within time has been proved and admitted by the accused during statement recorded u/s. 313 of Cr.P.C. Thus, no further evidence is required to prove the case of the complainant. Admission is the best evidence to prove the allegations. Thus, in view of aforesaid case laws and admission by the accused, the case of complainant stands proved. All the facts clearly indicates that accused deducted the TDS for the relevant period and did not deposit the same with Government account within stipulated period and withheld the same for her own use. Accused can not be allowed to use the tax amount, so deducted for any other purpose. The TDS deducted on behalf of the Government and should be deposited in Government account. Deductor is not supposed to finance their business through Government money. Therefore, considering the evidence available on record, I come to conclusion that the accused is the person to pay tax within time and accused failed to deposit TDS within time. Therefore, the complainant has proved the case against the accused beyond reasonable doubt and proved the guilt of the accused u/s. 276B of I.T. Act.

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COURT:
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SECTION(S): , ,
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DATE: August 28, 2018 (Date of pronouncement)
DATE: August 29, 2018 (Date of publication)
AY: 2008-09
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CITATION:
S. 276B, 279(1), 278E Prosecution for non-deposit of TDS: In the case of default, Mens rea has to be presumed to exist. It is for the accused to prove the contrary and that too beyond reasonable doubt. The plea that default in payment of TDS occurred due to delay by department in refunding excess TDS due to the assessee is not acceptable because amount deducted by way of TDS has to be deposited within prescribed time irrespective of any counter claim of the assessee

The plea of accused that since the complainant department has delayed the refund of TDS, therefore, the default occurred is not maintainable as the amount deducted by way of TDS is to be deposited within prescribed time irrespective of any counter claim of the assessee. CW-1 has stated that the refund takes about six months for processing and accused cannot take benefit of delay in release of the refund amount. Another plea of recession in the hospitality section is also not maintainable as discussed above

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COURT:
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DATE: May 10, 2017 (Date of pronouncement)
DATE: June 21, 2017 (Date of publication)
AY: -
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CITATION:
RTI Act: Even if the information has no public interest, it has to be disclosed. Nothing is personal with regard to a public servant discharging his duties. Citizens have right know about his working, honesty, integrity and devotion to duty. Information as to leave availed of, or trips undertaken, cannot be denied on grounds of being personal information. The Income-tax Dept is directed to conduct periodic seminars to familiarize officials about the RTI Act. CPIO warned to be extremely careful & vigilant when answering RTI applications failing which penal action would be imposed

The Commission instructs the income-tax department to convene periodic conferences/seminars to sensitize, familiarize and educate the concerned officials about the relevant provisions of the RTI Act, 2005 for effective discharge of its duties and responsibilities. The CPIO is warned to be extremely careful and vigilant in handling RTI petitions in future, failing which the Commission would initiate penal action under Section 20(1) of the RTI Act, 2005

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COURT:
CORAM: ,
SECTION(S): ,
GENRE:
CATCH WORDS: ,
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DATE: January 6, 2016 (Date of pronouncement)
DATE: January 29, 2016 (Date of publication)
AY: 2004-05 to 2011-12
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CITATION:
S. 245F: The Settlement Commission does not have the power to direct a special audit u/s 142(2A)

The exclusive jurisdiction of the settlement commission to exercise the powers and perform the functions of an income tax authority, in terms of section 245F(2) of the said Act, is to be exercised and performed for the purpose of settlement of the case under Chapter XIX-A and not for assessment under Chapter XIV. That being the case, the powers and functions which are in the exclusive jurisdiction of the settlement commission are circumscribed by the object and role which has been ascribed to the settlement commission, which is to settle the case in terms of the procedure stipulated in Chapter XIX-A. Since assessment of the type contemplated under section 143(3) is outside the purview of settlement proceedings, a special audit under section 142(2A), which is in aid of assessment, would also be beyond the scope of settlement proceedings

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DATE: (Date of pronouncement)
DATE: February 9, 2011 (Date of publication)
AY:
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CITATION:

The Australian Taxation Office has issued a ‘Taxation Ruling’ dated 9.2.2011 in which it has discussed the application of the transfer pricing provisions to business restructuring by multinational enterprises

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COURT:
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DATE: (Date of pronouncement)
DATE: October 31, 2010 (Date of publication)
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CITATION:

Appointment of Vice President of the ITAT is by merit-based selection and not seniority. No reservation for OBC

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COURT:
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SECTION(S):
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DATE: (Date of pronouncement)
DATE: June 25, 2010 (Date of publication)
AY:
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CITATION:

The argument that because the information held by ITAT is in the form of only judicial record, such record is outside the purview of the RTI Act is not acceptable. Even the Supreme Court and High Courts have rules for disclosure of judicial information. The only requirement is that applicant must adhere to the particular rules in making an application under the RTI Act.

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COURT:
CORAM:
SECTION(S):
GENRE:
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COUNSEL:
DATE: (Date of pronouncement)
DATE: January 7, 2009 (Date of publication)
AY:
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CITATION:

Under the Right to Information Act, the Court is required to provide information as to the assets declared by the Judges

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