Case of ITO vs Great Indian Nautanki Co Pvt Ltd, HC Delhi, Judgement Dated 16th October 2025. The petitioner has challenged the acquittal of the respondent company by the Sessions Court in a case concerning delayed deposit of TDS. HC held that the company had committed an offence under Section 276B of the Income Tax Act, but considering the circumstances and that the dues were fully paid with interest, modified the punishment to admonition in place of a fine of Rs 25 lakh.