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Director of company can be prosecuted for non-remittance of TDS
Case Law Details
- Case Name
- Income-Tax Department Vs Vishweshwara Rao Chava (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Income-Tax Department Vs Vishweshwara Rao Chava (Karnataka High Court)
Karnataka High Court held that prosecution against director of the company for non-remittance of TDS by company is tenable. Accordingly, petition of revenue allowed.
Facts- The complainant / Income Tax Department by its Assistant Commissioner of Income Tax, TDS Circle-3(1) filed the complaint u/s. 200 of the Code of Criminal Procedure, 1973 alleging that accused No.1 – Company and other accused had not remitted the deducted Tax Deducted at Source (TDS) of Rs.4,84,69,841/- pertaining to the financial year 2013-14 and t...




