S G KALE Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD learned counsel for the parties. By this petition, the assessee challenges the authorisation issued by the Commissioner of Income-tax on January 20, 1992, to include the name of the petitioner who was then an accountant engaged in Jodhpur Woolen Mills in the order under Section 279(1) for the assessment year 1982-83 passed by his predecessor in the office on March 13, 1991, for prosecuting the petitioner under Section 276B of the Income-tax Act, 1961.

(2.) ON going through the details available on record it was noticed that the assessee had deducted at source (TDS) of Rs. 1,38,197 for the assessment year 1982-83 from the payment of interest to various parties, but failed to deposit the amount of tax so deducted to the credit of the Central Government within the prescribed time limit under Section 80 (sic) of the Income-tax Act, 1961, read with Rule 30 of the Income-tax Rules, 1962. Thus, the company as well as its directors are liable for prosecution under Section 276B read with Section 278B(1) of the Income-tax Act, 1961.

(3.) IN pursuance of these two orders, a complaint was lodged against the company, two of its joint managing directors and two directors and the petitioner (who was then accounts officer of the company) before the Special Court for Economic Offences, Jaipur, which, it is now informed, stands transferred to Jodhpur on establishing a court at Jodhpur also.