PATNA, India, Feb. 19 -- Patna High Court issued the following judgment on Feb. 12:
Appellants-State have assailed the order of the learned Single Judge dated 01.11.2021 passed in C.W.J.C. No.3824 of 2021.
2. Respondent no.1-Sudhir Kumar Sinha, while he was working as an Executive Engineer, he was entrusted with certain assignment insofar as deduction of TDS of certain employees, who were working under him. Thereafter, it was required to be remitted in the Department, the same was not undertaken by him, resultantly, Income Tax Department imposed a fine of Rs.11,13,571/- in the year 2018. In this backdrop, appellants have proceeded to impose the penalty of withholding of 10% pension and 10% gratuity. The aforementioned action in respect of...