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Case Law Details

Case Name : Dr Manoj Khanna Vs ITO (Delhi High Court)
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Dr Manoj Khanna Vs ITO (Delhi High Court) Brief facts:  The complaint arose from alleged defaults by M/s Enhance Aesthetic and Cosmetics Studio Pvt Ltd during the financial year 2017-18. According to the sanctioning authority, the company had deducted TDS aggregating to Rs 2.09 crore but failed to deposit the amount within the statutory time. Show cause notices were issued, replies were submitted by one of the directors, and a formal sanction order under Section 279 was passed in May 2022 for launching prosecution. Dr Manoj Khanna, the Managing Director and majority shareholder, was summoned ...
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