Case Law Details
Case Name : Sangeet Seth Vs Chief Commissioner of Income Tax And Ors. (Delhi High Court)
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All High Courts Delhi High Court
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Sangeet Seth Vs Chief Commissioner of Income Tax And Ors. (Delhi High Court)
Background of the Dispute
The petitioner, Sangeet Seth, was an erstwhile director of a company, M/s Velvet Apple Hotel Pvt. Ltd., which is now under liquidation. The company had defaulted on depositing Tax Deducted at Source (TDS) amounting to ₹6,11,820 for the financial year 2009-10 within the prescribed time. Although the amount was deposited after a delay of a few months, the default led to the initiation of criminal prosecution proceedings aga
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