RISHIKESH BALKISAHN DAS Vs. I D MANCHANDA

JUDGEMENT

(1.) This order shall also dispose Criminal Revisions No. 352 to 355 of 1985 between the same parties as they raise common questions.

(2.) Rishikesh Balkishandas is a partnership firm. A. N. Dhawan. P. K. Das, K. K. Dhawan and S. S. Dhawan are its partners. They are assessed to income tax. During the assessment year 1978-79 they credited/paid interest to 17 parties. They were required to deduct income tax thereon at the rates in force. The amount deducted was required to be paid to the credit of the Central Government within the prescribed time. They, however, without reasonable cause or excuse failed to deduct income tax at the rates in force and, or failed to pay the tax as required under law.

(3.) On these allegations, I. D. Manchanda, Income Tax Officer concerned, having been authorised and directed by the Commissioner of Income Tax, filed six complaints under Section ' 276B of the Income Tax Act 1961 (for short 'the Act') against the said firm and its partners. Five complaints were in respect of payment and alleged non-deduction/short deduction and non-deposit of tax to three persons each and the sixth was in respect of the remaining two. These were registered as complaints No. 77/1 to 82/1.