TDS Delay- Offence u/s 276/278- Separate notice u/s 2(35) is not necessary before issuance of SCN to consider Directors as principal officers

Mehala Machines India limited Vs ITO (TDS) (Madras High Court) TDS Delay- Offence u/s 276/278- Separate notice u/s 2(35) is not necessary before issuance of SCN to consider Directors as principal officers The Company assessee  had deducted TDS but failed to pay  within the prescribed time. As the Petitioners (Company & directors) had delayed the deposit of TDS, Revenue filed complaints as they were liable for offences under Section 276 B r/w 278 Relying  upon the Judgment of Madras HC  in ITO vs. Roshini Cold Storage (P.) Ltd., and others reported in [2000] 245 ITR 322 (Mad), Petitione...