Dismissing the petition the Court held that whether the notice which issued to the second petitioner on July 27, 2017 treating the petitioner as a principal officer of the company, under section 2(35) of the Income-tax Act, 1961. In the complaint a specific reference had been made treating the petitioner as a principal officer. The question whether the petitioner was a principal officer of the company could not be considered on a writ petition. Referred Madhumilan Syntex Ltd. v. UOI (2007) 290 ITR 199 (SC)
Dr. A. M. Arun (2023)456 ITR 110 / 154 taxmann.com 661 (Mad)(HC) Meera Arun (Smt.) v. ITD(2023)456 ITR 110 / 154 taxmann.com 661 (Mad)(HC)
S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Failure to issue notice treating director as Principal Officer of company-Cannot be decided in writ proceedings. [S. 2(35), 278B, Art. 226]