charging of interest under Section 201(1A) , the penal provisions under Chapter XXI and the criminal prosecution envisaged under Section 276B are separate and independent ... proceedings under Section 201(1) was much higher and heavier than in an criminal prosecution for offence under Section 276B . The Hon'ble Court
next set of consequences are contained in section 271C and section 276B , covered by Chapter XXI - 'Penalties Imposable' and Chapter XXII - 'Offences ... only at the time of insertion of section 271C that rigours of section 276B were relaxed and non deductions and short deductions
default of TDS non remittances and the provisions of
Section 276B is not warranted in the impugned case. However, the
deductor failed to file ... employer and non remittance of amount to Govt account attract sec 276b
if the delay is wilful and lethargic. If non compliance of notice established
default of TDS non remittances and the provisions of
Section 276B is not warranted in the impugned case. However, the
deductor failed to file ... employer and non remittance of amount to Govt account attract sec 276b
if the delay is wilful and lethargic. If non compliance of notice established
default of TDS non remittances and the provisions of
Section 276B is not warranted in the impugned case. However, the
deductor failed to file ... employer and non remittance of amount to Govt account attract sec 276b
if the delay is wilful and lethargic. If non compliance of notice established
default of TDS non remittances and the provisions of
Section 276B is not warranted in the impugned case. However, the
deductor failed to file ... employer and non remittance of amount to Govt account attract sec 276b
if the delay is wilful and lethargic. If non compliance of notice established
default of TDS non remittances and the provisions of
Section 276B is not warranted in the impugned case. However, the
deductor failed to file ... employer and non remittance of amount to Govt account attract sec 276b
if the delay is wilful and lethargic. If non compliance of notice established
default of TDS non remittances and the provisions of
Section 276B is not warranted in the impugned case. However, the
deductor failed to file ... employer and non remittance of amount to Govt account attract sec 276b
if the delay is wilful and lethargic. If non compliance of notice established
default of TDS non remittances and the provisions of
Section 276B is not warranted in the impugned case. However, the
deductor failed to file ... employer and non remittance of amount to Govt account attract sec 276b
if the delay is wilful and lethargic. If non compliance of notice established
default of TDS non remittances and the provisions of
Section 276B is not warranted in the impugned case. However, the
deductor failed to file ... employer and non remittance of amount to Govt account attract sec 276b
if the delay is wilful and lethargic. If non compliance of notice established
