Allowing the petition the Court held that the assessee had filed a reply disclosing that the tax deducted at source with interest had already been deposited on May 11, 2016 itself whereas the sanction order was passed on February 14, 2018 and the prosecution was launched on April 13, 2018, i.e., after much delay. It was not a case that prosecution was filed earlier and thereafter the tax deducted at source was deposited. Further, no penalty proceedings had been initiated against the assessee. The prosecution was not valid.(AY. 2016-17)