| Case ID |
f81d7678-9c31-4a92-b5d4-d79e37f2f7ed |
| Body |
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| Case Number |
WRIT PETITION NO. 992 OF 2003 |
| Decision Date |
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| Hearing Date |
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| Decision |
The court dismissed the writ application, stating that the petitioner could not preempt the criminal proceedings. The court emphasized that the question of whether there was just and sufficient reason for not depositing the tax deducted is a factual one, which must be resolved in the criminal trial. The court noted that the pleas raised by the petitioner would be available in the criminal proceedings and if established, could lead to the failure of the prosecution. The decision not to entertain the writ application was based on the absence of compelling reasons to halt the prosecution at this stage. |
| Summary |
This case involves a writ petition filed by Shaw Wallace & Co. Ltd. against the Commissioner of Income Tax, challenging the decision to initiate prosecution under section 276B of the Income-tax Act, 1961 for failure to pay tax deducted at source. The High Court of Calcutta ruled that the petitioner could not preemptively block the criminal proceedings as the factual basis for the prosecution needed to be established in a trial. The court highlighted that the merits of the case regarding the petitioner's claims would be examined during the criminal proceedings, thus emphasizing the importance of due process. The ruling reinforces the principle that questions of fact regarding tax obligations must be resolved in the appropriate legal context. Key phrases like 'Income-tax Act', 'writ petition', 'criminal proceedings', and 'tax deducted at source' are significant for understanding the legal landscape surrounding tax law and prosecution in India. |
| Court |
Calcutta High Court
|
| Entities Involved |
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| Judges |
Bhattacharya, J.
|
| Lawyers |
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| Petitioners |
Shaw Wallace & Co. Ltd.
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
2003 SLD 3113,
(2003) 264 ITR 241
|
| Other Citations |
Not available
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| Laws Involved |
Income-tax Act, 1961
|
| Sections |
276B
|