Order 8

Order Details: COPY OF JUDICIAL PROCEEDINGS
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28 CT. CASES/336/2026
CNR NO. DLCT020075022026
INCOME TAX OFFICE VS. M/S TDI INFRASTRUCTURE PVT
LTD.
25.09.2026
PRESENT: Sh. Manmeet Singh Arora, Ld. SPP for complainant.
Sh. Vijayant, Ld. Counsel for respondents.
Matter is at the stage of orders on summoning.
Written submissions filed on behalf of respondents.
Taken on record. Copy supplied.
Present complaint u/s 210 read with Section 223 of
BNNS Act has been made by the complainant through Sh. Pramod
Pal Singh, ACIT (TDS), Circle-76(1), New Delhi alleging
commission of offence punishable u/s 276B read with section 278B
and 278E of The Income Tax Act, 1961 for F.Y. 2017-2018
(hereinafter referred to as ‘The Act’).
Since, the present complaint is filed by a public servant
acting in discharge of his official duties and in course of his
employment, so the formal examination of the AR of complainant is
dispensed with.
The gravamen of accusation against the accused is that
the accused No.1 company M/S TDI INFRASTRUCTURE LTD had
deducted TDS of Rs. 6,64,52,434/- during the financial year 2017-
2018 but it did not deposit the same in the government account within
the time stipulated as per the provisions of the I.T. Act and rule 30 of
The Income Tax Rules. The complainant has placed on record the
proposal sent to CIT concerned for grant of sanction, copy of show
cause notice issued by CIT, sanction accorded by CIT to prosecute
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the accused persons and TRACES report etc and documents which
shows that accused No.2 was responsible/ in-charge for
administration and management of accused No.1 in support of its
case.
From the perusal of entire material available on record,
this court is of the considered view that prima facie offence u/s 276B
read with Section 278B and 278E of the I.T.Act triable by this court
is made out. The undersigned takes cognizance of the said offences.
A detailed summoning order is not being passed in
compliance of the order of the Apex Court in 'Bhushan Kumar & Anr.
v. State (NCT of Delhi) & Anr.' (2012) 5 SCC 424. Accordingly, let
summons be issued to accused(s) returnable for next date. If the
summons remain unserved for any reason whatsoever, then the same
be served by way of affixation.
Complainant is directed to collect
dasti copy of
additional summons for service upon accused persons and to report
on the next date of hearing.
Be listed for appearance of accused, consideration on
bail proceedings and pre-charge evidence on 06.10.2026.
(RENU CHAUDHARY)
ACJM: (SPECIAL ACTS): CENTRAL
THC: DELHI: 25.09.2026
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