that the Sanctioning
Authority has failed to consider the requirements of Section 278AA ,
which states that no punishment would be imposed for offence
committed under ... judicious as they do not take
into account the provisions of Section 278AA .
8. Petitioners, do not dispute default and delay in deposit
offence under section 276B .
(iii) According to the petitioner, under section 278AA , no person shall be punished for any failure covered by section 276B
entitle for acquittal is not sustainable. However, the
amendment made to Section.278AA on 01.04.1989 added
Section .76B also. That means if a person
delay in deposit of TDS amount as provided U/s 278AA of the Act and
therefore, complaint should be dismissed and accused be acquitted
reason why there was a delay and it is covered
U/s 278AA of the Income Tax Act. He prays for acquittal of
the accused
reason why there was a delay and it is covered
U/s 278AA of the Income Tax Act. He prays for acquittal of
the accused
delay in deposit of TDS amount as provided U/s 278AA
of the Act as in Ex. CW-1/10 the accused have explained
delay in
deposit of TDS amount as provided U/s 278AA of the Act and
therefore, complaint should be dismissed and accused be acquitted
Learned counsel for accusedappellant has
referred to provisions of Section 278AA of the Act and
submitted that this is a case where there
Learned counsel for accusedappellant has
referred to provisions of Section 278AA of the Act and
submitted that this is a case where there
