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Showing contexts for: 276B in The Income Tax Officer, Tds vs M/S Pooja Footwear Private Limited on 12 July, 2024Matching Fragments
1. The Income Tax Department has filed these appeals under Section 377 of Cr.P.C. against the sentence on the ground of its inadequacy. The details of these appeals are as under:
Sl. Crl Appeal Trial Court C.C.NO. with Offence Sentence No (H.C) name judgment Date 1 1339/2020 Spl. Court 148/2018 dtd. Sec 276 B 25,000/-
for 19/10/2019 R/w 278B
economic of I.T Act.
offences at 1961 with
Bengaluru Rule 30
2 925/2021 Same 147/2018 Same 25,000/-
Dtd.
19/10/2019
3 950/2021 Same 149/2018 dtd. Sec 276B 25,000/-
19/10/2019
4 954/2021 Same 101/2018 dtd. Sec 276 B 20,000/-
16/11/2019 R/w 278B
of I.T Act.
1961 with
Rule 30
5 1207/2021 Same 74/2019 dtd. Sec 276B 20,000/-
19/12/2020
6 1222/2021 Same 68/2018 dtd. Sec 276B 20,000/-
23/10/2020
7 1223/2021 Same 77/2018 dtd. Sec 276B 1,00,000/-
15/02/2020
8 1224/2021 Same 86/2018 dtd. Sec 276B 25,000/-
28/10/2020
9 1229/2021 Same 84/2018 dtd. Sec 276B 25,000/-
28/10/2020
10 1319/2021 Same 81/2019 Sec 276B 5,000/-
Dtd.
19/03/2020
11 1326/2021 Same 78/2019 dtd. Sec 276 B -
19/03/2020 R/w 278B
of I.T Act.
12 1330/2021 Same 77/2019 dtd Sec 276 B 5,000/-
19/03/2020 R/w 278B
of I.T Act.
13 1337/2021 Same 104/2019 Sec 276 B 10,000/-
Dtd. R/w 278B
19/03/2020 of I.T Act.
14 672/2022 Same 76/2019 Sec 276 B 20,000/-
Dtd.
19/12/2020
15 810/2022 Same 50/2019 Sec 276 B 10,000/-
Dtd. R/w 278B
16/09/2021 of I.T Act.
16 898/2022 Same 87/2019 Sec 276 B 20,000/-
Dtd.
16/10/2021
17 2233/2022 Same 85/2018 Sec 276 B 25,000/-
Dtd.
28/10/2020
18 2245/2022 Same 128/2018 Sec 276 B 20,000/-
Dtd.
28/10/2020
19 1913/2023 Same 90/2019 Sec 276 B 10,000/-
Dtd.
30/05/2023
20 2104/2023 Same 89/2019 Sec 276 B 10,000/-
Dtd.
25/09/2020
2. The judgment of conviction and order on
18. The offences under Chapter XXII of the I.T. Act, 1961 are non-cognizable offences in view of Section 279-A of the I.T. Act, 1961 which reads thus:
"279A. Notwithstanding anything contained in the Code of Criminal Procedure, 1973 an offence punishable under Section 276B or section 276C or section 276CC or section 277 or Section 278 shall be deemed to be non- cognizable within the meaning of that Code."49