AUGUST CINEMA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The petitioners are accused Nos.1 to 4 in CC No.637/2014 on the file of Additional Chief Judicial Magistrate Court (Economic Offences) Ernakulam. It is a complaint filed against the petitioners by the Income Tax Officer (TDS), alleging offence under Sec. 276B of the Income Tax Act.

(2.) The allegation in the complaint in brief is that, when an inspection was conducted on 3/2/2012 in the premises of the accused, it was found that the accused was making various payments during 2010-11 which were liable to tax deduction at source such as fees of artists and other contracts, professional and other consultancy charges, rents etc., without deducting tax and thereby not paying Rs.11,44,375.00. Hence, it is alleged that the accused committed the offence. According to the petitioners, even if the entire allegations are accepted, no offence is made out.

(3.) Heard the learned counsel appearing for the petitioners. Eventhough, this case was posted for hearing on two occasions, there was no representation for the 1stand 2ndrespondents. Therefore, this Court heard the learned Public Prosecutor.