Search Results For: I. R. Shaikh

DATE: June 25, 2019 (Date of pronouncement)
DATE: July 3, 2019 (Date of publication)
AY: -
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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