Section 276B Prosecution Unwarranted for Minor Defaults due to Reasonable cause

Sonali Autos Private Limited Vs State of Bihar (Patna High Court)

The Patna High Court has quashed a criminal prosecution initiated against Sonali Autos Private Limited and its directors for a delay in depositing Tax Deducted at Source (TDS). The court, exercising its powers under Section 482 of the Code of Criminal Procedure, set aside an order by the Special Judge, Economic Offences, Patna, that had taken cognizance of an offense under Section 276B of the Income Tax Act, 1961.

The prosecution stemmed from a complaint filed by the Deputy Commissioner of Income Tax, TDS Circ

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