Rajewar Tiwari & Or. vs Nanda Kishore Roy

Authority: Supreme Court Date: 2010-08-19 Section: 192, 276B, 276BB, 482, 120B, 403, 406, 461, 467 Acts: Income Tax Act 1961, Criminal Procedure Code 1973, Indian Penal Code 1860 Result: Revenue Citation: (2011) 242 CTR (SC) 476 : (2011) 333 ITR 534 : (2011) 200 TAXMAN 139 : (2011) 59 DTR 75 Justices: P. Sathasivam & Dr. B.S. Chauhan, JJ. Appeal No: Criminal Appeal No. 779 of 2007
Whether criminal prosecution under IPC sections 406/120B can be initiated against an employer for deducting TDS from salary under Section 192 of the Income Tax Act, 1961, when the employer claims statutory compliance and the dispute is essentially civil in nature? --- Held: No, the Supreme Court quashed the criminal proceedings, holding that the employer's actions were statutory obligations under the IT Act and the complaint did not disclose essential ingredients of criminal offences, making it an abuse of process of court.

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