{"id":47805,"date":"2024-11-14T15:56:16","date_gmt":"2024-11-14T10:26:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/a-m-enterprises-v-state-of-jharkhand-2024-338-ctr-497-jharkhand-hc\/"},"modified":"2024-11-14T15:56:16","modified_gmt":"2024-11-14T10:26:16","slug":"a-m-enterprises-v-state-of-jharkhand-2024-338-ctr-497-jharkhand-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/a-m-enterprises-v-state-of-jharkhand-2024-338-ctr-497-jharkhand-hc\/","title":{"rendered":"A.M. Enterprises. v. State of Jharkhand (2024) 338 CTR 497 (Jharkhand) (HC)"},"content":{"rendered":"<p>The prosecution was launched for delay in depositing the tax deducted at source.\u00a0 The\u00a0 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. \u00a0\u00a0Allowing the petition the Court held that the \u00a0assessee has already deposited the TDS amount along with the interest. Accordingly the court held that to allow the \u00a0proceeding to continue further will amount to abuse of process of law. Accordingly, the entire criminal proceeding including the order taking cognizance is quashed. \u00a0(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Deposit of tax deducted at source before initiation of prosecution proceedings along with interest-No penalty proceeding is initiated-Criminal proceedings are quashed. [S. 278B] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-47805","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cr3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47805","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=47805"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47805\/revisions"}],"predecessor-version":[{"id":47806,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47805\/revisions\/47806"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}