(M.R. Shah and B.V. Nagarathna, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 25482/2018, decided on November 29, 2021
Indo Arya Central Transport Ltd. Through Its Director Yogesh Arya and Others _________________________________________ Petitioner(s);
v.
Commissioner of Income Tax (TDS) and Another ______ Respondent(s).
IA No. 137084/2018 – Permission to File Additional Documents/Facts/Annexures
IA No. 122610/2018 – Permission to File Additional Documents/Facts/Annexures
Petition(s) for Special Leave to Appeal (C) No(s). 25482/2018; WP(C) No. 3964/2017; IA No. 137084/2018; and IA No. 122610/2018
The Order of the court was delivered by
Order
1. We have heard Mr. Sachin Dutta, learned Senior Counsel appearing for the petitioners and Mr. N. Venkataraman, learned ASG appearing for the respondent-Revenue.
2. We have also gone through and considered the sanction granted by the appropriate Authority granting sanction to prosecute the petitioner(s). A huge amount of Rs. 3,52,99,059/-, though was deducted by the petitioner-Company as TDS, was not deposited in the Government treasury within the prescribed statutory time. It was deposited after 11 months (may be before 12 months). Therefore, once there was a non-deposit, the necessary consequences shall follow including the prosecution. Whatever the submissions are made on behalf of the petitioner-assessee are all defences which are required to be considered by the trial Court in the trial. Even the same is also observed by the High Court in the impugned judgment and order. At this stage, it is also required to be noted that when the petitioner(s) approached the High Court to set aside the sanction order under Article 226 of the Constitution of India by the time the learned Magistrate had already taken the cognizance and issued summons to the petitioner(s). Therefore, the High Court was justified in observing that the Company and the person in charge are required to face the trial. We are in complete agreement with the view taken by the High Court. No interference of this Court is called for in exercise of powers under Article 136 of the Constitution of India. Hence, the Special Leave Petition stands dismissed.
3. Pending applications stand disposed of.
———
