[2025:RJ-JP:30395-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6071/2025 1. M/s Fortune Infovision Pvt. Ltd., 452, Gali No. 03, Raja Park, Jaipur Through Rohit Ghai, Director Of The Company. 2. Sh. Abhishek Ghai, Director M/s Fortune Infovision Pvt. Ltd., 4, Jawahar Nagar, Jaipur 3. Sh. Rohit Ghai, Director M/s Fortune Infovision Pvt. Ltd., 4, Jawahar Nagar, Jaipur ----Petitioners Versus 1. Union Of India, Through Commissioner, Of Income Tax, (Tds), Jaipur Ncr Building Statue Circle-C Scheme Jaipur. 2. The Income Tax Officer, (Tech.), Income Tax Department, Ncr Building Statue Circle-C Scheme Jaipur. ----Respondents For Petitioner(s) : Mr. P.K. Kasliwal, Sr. Adv. with Mr. C.M. Sharma, Adv. For Respondent(s) : Mr. Shantanu Sharma, Adv. Mr. Aditya Doda, Adv. HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 07/08/2025 1. Learned counsel clearly states that the issue stands finally adjudicated by a Co-ordiante Bench of this Court in D.B. Civil Writ Petition No.11431/2018: M/s Fortune Infovision Pvt. Ltd. & Ors. Vs Commissioner of Income Tax & Anr. decided on 18.03.2025, wherein relating to Assessment Year 2014-2015 the Co-ordinate Bench has held as under: “3. There cannot be a quarrel with the proposition that penal proceedings cannot be initiated merely because it is lawful to do so, unless the conduct [2025:RJ-JP:30395-DB] (2 of 2) [CW-6071/2025] of the assessee is malicious or contumacious. Reference be made to the decision of the Supreme Court in the case of Hindustan Steel Ltd. versus State of Orissa reported in (1969) 2 SCC 627. 4. This petition is pending since year 2018 and the interim protection was granted in favour of the petitioners and there is no prosecution launched till date. Even otherwise, the explanation given by the petitioners was neither doubted nor rejected. The case in hand is not of TDS not being deducted and deposited. It is undisputed that before issuance of show cause notice, the T.D.S. was deposited voluntarily by the petitioner-company along with the interest. The delayed compliance of provision of deducting and depositing TDS stand alone shall not suffice for grant of prosecution sanction. 5. In the facts & circumstances, no case is made out for prosecution against the petitioner. Accordingly, the impugned order is set aside. The present writ petition is allowed.” 2. The present petition is with regard to Assessment Year 2015- 2016. In view of above, the directions as noted above shall mutatis mutandis for Assessment Year 2015-2016. 3. Accordingly, the present petition is allowed. 4. All pending application(s), if any, shall also stand disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J HEENA/MAHIMA/24