The prosecution was launched for delay in depositing the tax deducted at source.  The  petitioner filed the petition before the High court to quash the proceedings on the ground that entire tax deducted at source was deposited before launching of the proceedings and the no penalty proceeding was initiated.   Allowing the petition the Court held that the  assessee has already deposited the TDS amount along with the interest. Accordingly the court held that to allow the  proceeding to continue further will amount to abuse of process of law. Accordingly, the entire criminal proceeding including the order taking cognizance is quashed.  (AY. 2015-16)