| COURT: | Delhi High Court |
| CORAM: | Chander Shekhar J, Sanjiv Khanna J |
| SECTION(S): | 276A, 276B, 278AA, 278AB, 279 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | prosecution, TDS deduction |
| COUNSEL: | Sachin Datta |
| DATE: | March 12, 2018 (Date of pronouncement) |
| DATE: | March 31, 2018 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 279 Prosecution for late deposit of TDS offense: Principles applicable to launching prosecution set out. If the assessee is able to make out that cognizance was not justified and as per law they can challenge and question the summoning order by way of petition u/s 397 read with Section 401 of the Code of Criminal Procedure, 1973 or if permissible, by way of a petition under Section 482 of the Code | |
It is incumbent on the prosecution to prove that the valid sanction has been granted by the sanctioning authority after being satisfied that a case for sanction has been made out. The sanction order may expressly show that the sanctioning authority has perused the material placed before it and, after consideration of the circumstances, has granted sanction for prosecution
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