INCOME TAX OFFICER Vs. ANIL BATRA

JUDGEMENT

(1.) THESE petitions raise an important question of law concerning the liability of the Director of a company which has been proceeded against by the Income Tax Department (,,ITD) under Section 276 -B of the Income Tax Act, 1961 (,,IT Act). The Court is of the view that there are sufficient grounds for grant of leave to appeal. Accordingly, these three petitions are allowed and the cases are directed to be registered as criminal appeals and numbered as such by the Registry. Criminal Appeal No. of 2014 (to be numbered by the Registry) Criminal Appeal No. of 2014 (to be numbered by the Registry) Criminal Appeal No. of 2014 (to be numbered by the Registry)

(2.) WITH the consent of learned counsel for the parties, the appeals are taken up for final hearing.

(3.) THE issue pertains to the assessment years (,,AYs), i.e., AY 1982 -83, 1983 -84, and AY 1984 -85. With respect to the three AYs, show cause notices (,,SCNs) under Section 276 -B read with Sections 194 A and 200 of the IT Act were issued by the Inspecting Assistant Commissioner, Income Tax (Assistant), Range XV, New Delhi addressed to "The Principal Officer, M/s. Anil Batra & Associates (P) Limited, Batra Cinema, Dr. Mukherjee Nagar, Delhi" regarding failure to pay the tax deducted at source under Section 276 B of the IT Act.