This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No Section 278AA Prosecution for TDS Delays due to Reasonable Cause: Orissa HC
Case Law Details
- Case Name
- D.N. Homes Pvt. Ltd. Vs Union of India (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Orissa High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
D.N. Homes Pvt. Ltd. Vs Union of India (Orissa High Court)
Orissa High Court reviewed a revision petition challenging the legality of an order passed by the Additional Chief Judicial Magistrate (Special Court), Cuttack, in a case under Sections 276B and 278B of the Income Tax Act, 1961. The case arose from a complaint alleging that D.N. Homes Pvt. Ltd. failed to deposit tax deducted at source (TDS) within the stipulated timeframe. The petitioners argued that the delay occurred due to the COVID-19 pandemic during the financial year 2020-21. Despite eventually depositing the TDS along with the a...
