Delhi High Court - Orders
Raj Singh Gehlot vs Income Tax Office & Anr on 1 August, 2024
Author: Neena Bansal Krishna
Bench: Neena Bansal Krishna
$~68 to 70
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ CRL.M.C. 5926/2024, CRL.M.A. 22669/2024, CRL.M.A.
22671/2024
RAJ SINGH GEHLOT .....Petitioner
Through: Mr. Anand Chauhduri, Mr. Kumail
Abbas, Mr. Shantanu and Mr.
Deepanshu Mehta, Advocates
versus
INCOME TAX OFFICE & ANR. .....Respondents
Through: Mr. Sunil Agarwal,, Sr. Standing
Counsel with Mr. Shivansh B Pandya
and Mr. Viplav Acharya, Jr Standing
Counsel and Mr. Utkarsh Tiwari,
Adv.
+ CRL.M.C. 5927/2024, CRL.M.A. 22672/2024, CRL.M.A.
22674/2024
AMBIENCE PVT LTD .....Petitioner
Through: Mr. Anand Chauhduri, Mr. Kumail
Abbas, Mr. Shantanu and Mr.
Deepanshu Mehta, Advocates
versus
INCOME TAX OFFICE & ANR. .....Respondents
Through: Mr. Sunil Agarwal,, Sr. Standing
Counsel with Mr. Shivansh B Pandya
and Mr. Viplav Acharya, Jr Standing
Counsel and Mr. Utkarsh Tiwari,
Adv.
+ CRL.M.C. 5928/2024, CRL.M.A. 22675/2024, CRL.M.A.
22677/2024
DAYANAND SINGH .....Petitioner
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 06/08/2024 at 03:12:13
Through: Mr. Anand Chauhduri, Mr. Kumail
Abbas, Mr. Shantanu and Mr.
Deepanshu Mehta, Advocates
versus
INCOME TAX OFFICE & ANR. .....Respondents
Through: Mr. Sunil Agarwal,, Sr. Standing
Counsel with Mr. Shivansh B Pandya
and Mr. Viplav Acharya, Jr Standing
Counsel and Mr. Utkarsh Tiwari,
Adv.
CORAM:
HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA
ORDER
% 01.08.2024
CRL.M.A. 22670/2024, CRL.M.A. 22673/2024 & CRL.M.A.
22676/2024(For exemption)
1. Allowed, subject to just exceptions.
2. The Applications are accordingly disposed of. CRL.M.C. 5926/2024, CRL.M.C. 5927/2024 & CRL.M.C. 5928/2024
3. The present Petitions have been filed under Section 528 BNSS, 2023 seeking quashing of the impugned complaint dated 07.08.2023 in CT. 1574/2023 passed by the learned ACMM under Section 276B read with Section 278B/278E.
4. It is submitted in the Petitions that the TDS under Provisions of the Act was to be made ignoring the financial year 2016-17. However, the TDS could not be deposited in time due to financial crunch. The company Suo Moto deposited the amount along with the applicable interest in the sum of Rs.59,85,579/- to the credit of Central Government before issuance of Notice by the Income Tax Department.
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/08/2024 at 03:12:13
5. The proceedings have been initiated by the respondent by serving the first impugned Notice on 29.09.2017. It is submitted that since the TDS has been deposited before the first show cause Notice, the present proceedings are liable to be quashed in terms of Dev Multicom Pvt. Ltd. & Anr. v. State of Jharkhand & Anr., 2022 SCC OnLine Jhar. 537 which has been upheld by the Apex Court in SLP (Criminal) No.3073/2023, decided on 20.03.2023.
6. However, the counsel for the respondent has opposed the Petition and has placed reliance on Madhumilan Syntex Ltd. Union of India, (2007) 160 Taxman 71 (SC).
7. Submissions heard.
8. In view of the submissions made, the proceedings before the learned ACMM are stayed till further Orders. The bookmarked copy of the Petition be supplied to the counsel for the respondent, who may file a reply within four weeks.
9. List for arguments on 19.11.2024.
NEENA BANSAL KRISHNA, J AUGUST 1, 2024/PT This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/08/2024 at 03:12:14