petitioners, as
constituting reasonable cause". In view of Section 278AA of
the Act, the onus of proving the said defence is on the
accused ... this context, it may also be beneficial to refer
Section 278AA of the Act. The Section opens with non-
obstante clause and reads as under
provision contained in the
Act, prevails over the general law. Sec.278AA of the Act
10 CC.No.100-16
says that burden of proving ... cause for the failure to deposit the deducted
TDS within time. Sec.278AA of the Act places the burden
on the accused to prove this
contention that the case is squarely
covered by Section 278AA of the Act and that no
offence has been committed in view of
'reasonable
been put forth to show
the reasonable cause as mentioned in Section 278AA of the Act. The
witnesses
been put forth to show
the reasonable cause as mentioned in Section 278AA of the Act. The
witnesses
