PARTHASARATHI Vs. INCOME TAX OFFICER
LAWS(APH)-2019-8-108
HIGH COURT OF ANDHRA PRADESH
Decided on August 21,2019

Parthasarathi Appellant
VERSUS
INCOME TAX OFFICER Respondents

JUDGEMENT

- (1.)This Criminal Petition is filed by the petitioners under Sec. 482 of the Code of Criminal Procedure to quash the proceedings against them in C.C.No.36 of 2018, on the file of theSpecial Judge for Economic Offences at Visakhapatnam, for the alleged offences under Sec. 276-B read with 278-B(1) and (2) of the Income Tax Act-1961 (in short "the Act").
(2.)This Court has heard Sri Sathakarni. K, learned counsel for the petitioners and Smt. M. Kiranmayi, learned standing counsel for the Income Tax Department.
(3.)The petitioners claim to be independent / non-executive Directors of Bio Ethanol Agro Industries Ltd.,-Accused No.1. As per the said complaint an amount of Rs.6,29,018.00 was not remitted towards TDS to the Central Government's account. Therefore, claiming the said amount and penalty,a private complaint was filed in the Court of the Special Judge for Economic Offences at Visakhapatnam. Questioning the same, the present petition is filed under Sec. 482 of Cr.P.C.


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.