ITO Vs Great Indian Nautanki Co. Pvt. Ltd (Delhi High Court)
In ITO vs Great Indian Nautanki Company Pvt. Ltd. (Delhi High Court), the Court dealt with an appeal filed by the Income Tax Department challenging the acquittal of the respondent company by the Sessions Court in a case concerning delayed deposit of Tax Deducted at Source (TDS) for the financial year 2012–13. The High Court held that the company had committed an offence under Section 276B of the Income Tax Act, 1961, but considering the circumstances and that the dues were fully paid with interest, modified the punishment to admonition in place of a fine of ₹25 lakh.
The case originated when the Income Tax Officer, Pushpa Rawat, filed a complaint under Section 276B read with Section 278B of the Income Tax Act before the Additional Chief Metropolitan Magistrate (ACMM), Tis Hazari Courts, New Delhi. The complaint alleged that the company had deducted TDS during the financial year 2012–13 but failed to deposit it within the prescribed time. The ACMM examined witnesses, including CW1 (the complainant officer), CW2 (Harish Chander), and CW3 (Kanuj Sehra), who presented records showing the delay. Based on the evidence, the ACMM framed charges under Sections 276B and 278B against the company and its director, Sumit Arora.
