Delhi HC sets out Principles for launching prosecution U/s. 279 for late deposit of TDS

Indo Arya Central Transport Limited Vs. CIT (Delhi High Court) M/s Indo Arya Central Transport Limited have filed the present writ petition praying for the following reliefs:- “(a) Issue a writ of certiorari setting aside/quashing the impugned order dated 14.03.2017 passed by the Respondent No. 1; (b) Restrain the Respondent No. 1 and the officers of the Respondents from carrying out any act in pursuance of the impugned order dated 14.03.2017 directing launching of criminal prosecution against the Petitioners; and, (c) Direct the Respondents to release refunds due to the Petitioner No.1,...