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TDS Delay- Offence u/s 276/278- Separate notice u/s 2(35) is not necessary before issuance of SCN to consider Directors as principal officers
Case Law Details
- Case Name
- Mehala Machines India limited Vs ITO (TDS) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Mehala Machines India limited Vs ITO (TDS) (Madras High Court)
TDS Delay- Offence u/s 276/278- Separate notice u/s 2(35) is not necessary before issuance of SCN to consider Directors as principal officers
The Company assessee had deducted TDS but failed to pay within the prescribed time. As the Petitioners (Company & directors) had delayed the deposit of TDS, Revenue filed complaints as they were liable for offences under Section 276 B r/w 278
Relying upon the Judgment of Madras HC in ITO vs. Roshini Cold Storage (P.) Ltd., and others reported in [2000] 245 ITR 322 (Mad), Petitione...
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