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Section 279 TDS Default Prosecution Approval Quashed as Reasons Were Not Recorded
Case Law Details
- Case Name
- Rahee Infratech Limited Vs Union of India & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Rahee Infratech Limited Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court considered a writ petition challenging the validity of a sanction order dated 19.05.2025 issued under Section 279(1) of the Income Tax Act, 1961 for Assessment Year 2022-23, authorizing prosecution for delayed deposit of TDS. The petitioner contended that it had replied to the show cause notice, explaining that the delay of 1 to 446 days occurred due to reasonable cause and that the reply had not been considered before granting sanction. The Department submitted that a criminal c...
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