Held that the notice under challenge was a show-cause notice for prosecution under sections 276B and 276BB calling for certain particulars from the assessee to which the assessee had sent a reply by way of a letter. Thereafter, through an e-mail the Deputy Commissioner had provided final opportunity to provide the details which the assessee had not produced within the time prescribed by the Deputy Commissioner. The assessee was to have provided the particulars called for. Under such circumstances, the Deputy Commissioner was to be directed to consider the reply of the assessee and provide an opportunity of personal hearing. The assessee was to participate in the personal hearing with necessary documents, and the Deputy Commissioner should decide the issue, taking into consideration the judgment of the Jharkhand High Court and the decision of the Supreme Court in the special leave petition against such judgment.(AY.2013-14) (SJ)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 276B: Offences and prosecutions-Failure to pay to the credit tax deducted at source-Assessee depositing tax deducted at source belatedly with penalty-Deputy Commissioner directed to consider assessee’s reply and afford opportunity of hearing [S. 276BB, Art. 226] <\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60409","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fIl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60409","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=60409"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60409\/revisions"}],"predecessor-version":[{"id":60410,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60409\/revisions\/60410"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}