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(vii) As per provision laid down under Income Tax Act that any person deducting any sum in accordance with the provision of Chapter - XVII-B of Income Tax Act shall pay the sum so deducted to the credit of Central Government account within prescribed period but the accused persons failed to deposit the aforesaid deducted T.D.S. amount to the credit of TDS Ward Dhanbad on due time without reasonable cause by accused no.- 2 for and on behalf of assessee accused no, - 1 and thereby the accused no.-2 for and on behalf of accused No. 1 committed offence punishable U/s 276B of the I. T. Act. Since the accused no.- 2 committed offence for accused No. 1, it can be safely said that both the accused persons have further committed offence U/s 278B of the I. T. Act also.

(viii) That taking into account the aforesaid facts and circumstances a show cause notice was issued vide Letter no. FCIT (TDS) /PATNA /PROSECUTION/2017-18/2905 to 2906 dated 09/11/2017 and served upon the accused as to why a prosecution should not be launched under the appropriate section i.e., Section 276B r/w Section 278B of the I. T. Act against them and in response to the show cause Sri Pradip Roy, Principal officer of M/s Maithon Power Limited filed letter dated 17/11/2017 which had no leg to stand.

(xi) All the relevant documents were placed and produced before the Hon'ble Commissioner of Income Tax (TDS), Patna and Hon'ble Commissioner of Income Tax (TDS), Patna gone through the same with due care and caution and appreciated the fact available on the record which shows that accused persons failed to deposit the TDS amount in due time for relevant F.Y. which clearly contravenes provisions of the I. T. Act, 1961 making the accused persons liable for commission of offence punishable under section 276B r/w Section 278B of the I. T. Act for relevant F.Y. and after considering all the facts and circumstances with due care and caution he applied his judicial mind and opined that a prima facie case is made out under section 276B r/w Section 278B of the I. T. Act as amended up to date (since the offence U/s 276B of the I. T. Act has been committed by the company) for relevant F.Y. - 2012-2013 against the accused persons and as such accorded sanction to launch a prosecution against the accused persons under section 276B r/w Section 278-B of the I. T. Act and authorized / directed the complainant to file a case under section 276B r/w Section 278-B of the I. T. Act before the competent court of Dhanbad against the accused persons for relevant F.Y. 2012-2013. Original sanction order is attached herewith which may be treated as part and parcel of the complaint petition.

(xii) The complainant reserves right to produce and prove the relevant documents in accordance with law during the course of trial for the ends of justice and just decision of the case.

(xiii) The offences under section 276B r/w Section 278-B of the I. T. Act are continuing offences and come within the purview of Economic Offence and as such the bar of limitation u/s 468 of Cr.P.C. is not applicable in this case.