This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Delhi HC Refuses to Quash TDS Prosecution: Managing Director Must Face Trial
Case Law Details
- Case Name
- Dr Manoj Khanna Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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 ...


