GEETAMBER ANAND, DIRECTOR AND ANOTHER VS. UNION OF INDIA
The Hon’ble Allahabad High Court has granted interim relief in a case involving the delayed deposit of TDS for FY 2018–19. The applicants argued that since the TDS was deposited with interest and penalty, it does not amount to a “failure to pay tax” under Section 276B of the Income Tax Act.
They relied on the Bombay High Court’s judgment in Hemant Mahipatray Shah & Anr. v. Anand Upadhyay & Anr., to submit that no prima facie case for prosecution exists. The prosecution stemmed from a show cause notice dated 29th March 2024 and a summoning order dated 18th September 2024.
The Court issued notice to the Union of India.
The matter is listed for 9th July 2025.
Meanwhile, proceedings before the trial court have been stayed.