Section 276B Criminal Proceedings Not Quashed as Service of Notice Established Wilful Default

Vrindavan Pathak And Another Vs Union of India (Allahabad High Court) The Allahabad High Court considered applications filed under Section 482 Cr.P.C. seeking quashing of a common order dated 25.02.2017 and the related criminal proceedings under Section 276-B of the Income Tax Act, 1961. The prosecution had been initiated by the Income Tax Department in relation to the alleged non-remittance of Tax Deducted at Source (TDS) amounting to Rs. 243 on an interest credit of Rs. 2,798.10 for the financial year 1979-80. The applicants contended that the proceedings had remained pending for approximate...