Assessee, a director of the company, was summoned for an offence under section 276B, read with section 278B, for failure to pay tax deducted at source (TDS) within the prescribed time limit. It was undisputed that the assessee was the managing director of the company when the total amount of TDS deducted by the company was not deposited into the Government treasury within the stipulated time limit.  Subsequent payment of TDS amount by assessee would not obliterate criminal liability and, thus, assessee could not be granted immunity from prosecution merely on the ground that ultimately TDS was deposited in Government account, albeit belatedly. Further, under section 278E, presumption of culpable mental state is raised and, thus, presumption could be rebutted only at trial, upon leading evidence. Therefore, since all allegations raised, i.e., deduction of TDS by company, delay in deposit of deducted amounts into Government account, role of assessee as a person in charge and responsible for conduct of company’s business, and absence of any documentary material establishing a reasonable cause for delay, were disputed factual matters which must be tested at trial through evidence and cross-examination,  summoning order passed against assessee was to be upheld.(AY. 2018-19)