Case Law Details
ITO vs. Firoz Abdul Gafar Nadiadwala (ACMM)
t is well established that accused committed alleged offence. Before authority, he also remain absent. Not any application for compounding the offence is filed. It appears that there is culpable mental state of the accused for non depositing of TDS amount within time therefore, he is liable for punishment. The offence U/sec. 276B of Income Tax Act 1961 is punishable with rigorous imprisonment which shall not be less than three months and which may extend to 7 years and with fine. The matter is on record not substantiate the contention of accused that due to financial crunches fund problems, accountants negligence, accused not aware about payment of depositing tax constrains resulted in not depositing TDS amount. However, there is no allegation that accused is irregular in paying the tax other than the case in hand. Thus, the Court is of the considered view that accused is liable for possible sentence of 3 months rigorous imprisonment and fine. It is the minimum punishment. The Court is not having discretion in reducing the sentence. Therefore, accused shall undergo rigorous imprisonment for a period of 3 months and fine of Rs.5,000/ (Rs. Five Thousand only) for having committed offence U/sec. 276B of IncomeTax Act.
FULL TEXT OF THE ORDER OF cOURT OF ADDL. CHIEF METROPOLITAN MAGISTRATE , MUMBAI IS AS FOLLOWS:-
1. The complainant Ajay Kamble, Income Tax Officer(TDS)1(5) had filed the complaint u/s. 200 of the Cr.P.C. against the accused for committing the offence punishable u/s. 276B of Income Tax Act, 1961 pertaining to financial year 2009-2010 and assessment year 2010-2011.
2. Brief facts of the complainant’s case are as under –
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