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TDS payment default Prosecution: HC directs consideration of Petitioners replies
Case Law Details
- Case Name
- Absolute Homes Pvt. Ltd. Vs ITO (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Absolute Homes Pvt. Ltd. Vs ITO (Madras High Court)
In the case of Absolute Homes Pvt. Ltd. Vs ITO, the petitioner challenged a communication dated January 5, 2024, which initiated prosecution under Sections 276B/276BB of the Income Tax Act for the late remittance of Tax Deducted at Source (TDS). The petitioner acknowledged that TDS had not been remitted on time but asserted that the amounts were subsequently paid along with penalties and interest. Despite submitting responses to earlier notices, the petitioner claimed the authorities failed to consider these replies before issuing the new not...



