The High Court quashed the prosecution. Delay of 239 days in filing SLP. SLP dismissed on the ground that the reasons assigned for seeking condonation of delay in filing the petition were neither sufficient in law so as to condone the delay nor satisfactory.
ITO v. SVSVS Projects Pvt. Ltd. and others (2025) 474 ITR 312 /304 Taxman 271 (SC) Editorial : SVSVS Projects Pvt. Ltd. and Others v State of Telangana and Another(2025) 474 ITR 306 /172 taxmann.com 14 (Telangana) (HC)
S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Delay was due to crisis in company-No mala fide intention-Prosecution after a lapse of more than three years High Court quashing-Delay of 239 days-SLP dismissed on Supreme Court Special leave petition dismissed on ground of delay. [Art. 136]
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