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Quashing u/s 482 CrPC Barred by CBDT Circular; Recourse Available Under Section 320 CrPC: Orissa HC
Case Law Details
- Case Name
- Binod Pattanayak Vs Union of India (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Orissa High Court
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Binod Pattanayak Vs Union of India (Orissa High Court)
Union of India had launched prosecution u/s 276 (B) of IT Act, against the petitioner. By virtue of section 482 CrPC petitioner requests for the quashing of prosecution. Petitioner had deducted TDS in respect of various payments of an amount of Rs.2,52,000/- from the payments made to the employees towards salary during month of April 2010 to November 2010 but did not deposit the TDS.
Cognizance was taken by magistrate there after discharge application was moved on the ground that the petitioner has deposited the entire TDS amount deducted ...
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