Case Law Details
Case Name : ITO vs. Firoz Abdul Gafar Nadiadwala (ACMM)
Related Assessment Year : 2010-11
Courts :
District Court
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ITO vs. Firoz Abdul Gafar Nadiadwala (ACMM)
t is well established that accused committed alleged offence. Before authority, he also remain absent. Not any application for compounding the offence is filed. It appears that there is culpable mental state of the accused for non depositing of TDS amount within time therefore, he is liable for punishment. The offence U/sec. 276B of Income Tax Act 1961 is punishable with rigorous imprisonment which shall not be less than three months and which may extend to 7 Please become a Premium member. If you are already a Premium member, login here to access the full content.
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