Binod Pattanayak Vs Union of India (Orissa High Court)
Union of India had launched prosecution u/s 276 (B) of IT Act, against the petitioner. By virtue of section 482 CrPC petitioner requests for the quashing of prosecution. Petitioner had deducted TDS in respect of various payments of an amount of Rs.2,52,000/- from the payments made to the employees towards salary during month of April 2010 to November 2010 but did not deposit the TDS.
Cognizance was taken by magistrate there after discharge application was moved on the ground that the petitioner has deposited the entire TDS amount deducted along with the delayed interest. He has explained the cause of delay and sought for benefit contemplated under Section 278AA of IT Act. However, application was dismissed.
It was argued that petitioner’s case was covered by the decision of this court in CRLMC No.1921 of 2023 in the case of Sree Metaliks Limited and others vs. Union of Indian. On the other hand, revenue argued that CBDT has issued fresh circular of compounding of offence and in the light of circular No. 285/08/2014-1T(Inv.V)/163 dated 17.10.2024, the inherent jurisdiction of this Court under Section 482 Cr.P.C. is forbidden for such offenders against who prosecution has been launched.
