S M KABEER Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioner is seeking for quashing the complaints in E.O.C.C. No. 1245 of 1989 on the file of the Additional Chief Metropolitan Magistrate, E.O.I., Madras. THE complaint was filed for contravention of certain provisions under the Income-tax Act, 1961, viz., that the firm being the first accused failed to remit the tax deducted at source as required under section 194A of the Act read with rule 30 of the Rules without reasonable cause or excuse and as such, committed an offence punishable under section 276B of the Act. It is the contention of the petitioner that no deduction was made and even the tax was paid as claimed and the provisions of section 276B of the Act are not attracted. the question whether the petitioner has contravened section 194A of the Act or not and whether the complaint is justified or not are all matters of evidence. THE petitioner can raise such contentions before the court below. I see no ground to quash the complaint. THE petition is, therefore, dismissed Consequently, Crl. M. P. No. 15414 of 1989 is also dismissed.