Late Deposit of TDS : HC cannot question and decide question of validity of Sanction Order on merits of reasonable cause etc.

Indo Arya Central Transport Limited & Ors. Vs. CIT – TDS (Delhi High Court)

HC held that At this stage, it will neither be fair nor proper for the writ court to question and decide the question of validity of Sanction Order on merits of reasonable cause etc. as it would amount to a pre trial adjudication. Questions and issues relating to grant and issue of sanction could be raised and decided during trial. We do not think it will be appropriate and proper for the writ Court while examining sanction, examine merits of allegations made i

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