Section 108 (w.e.f. 1.6.2002).] [section 276, section 276-A, section 276-B, section 276-BB, section 276-C, section 276-CC, section 276 ... person shall not be proceeded against for an offence under section 276-C or section 277 in relation to the assessment for an assessment year
B. [ Substituted by Act 26 of 1997, Section 56, for Section 276-B (w.e.f. 1.6.1997).]
- If a person fails
person convicted of an offence under section 276-B [or section 276BB] or sub-section (1) of section 276-C or section 276-CC ] [Substituted
Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 276-B or section 276-C or section 276-CC or section
respondent no.1,
has been acquitted of the offence under Section 276-B of the
Income Tax Act, 1961 (for short hereinafter referred ... therein that the
respondent be summoned, tried and punished under Section
276-B of the Act. It was alleged that the respondent
respondent be
summoned, tried and punished for the offence under Section
276-B of the Income Tax Act, 1961 (for short hereinafter
referred ... within the prescribed
period, thus, had committed offence punishable under
Section 276-B of the Act.
3. After the trial, respondent had been convicted under
postulates an express bar on
punishment under Section(s) 276 A, 276 AB or 276 B of the Act, if
an assesasee proves that there ... Notwithstanding anything
contained in the provisions of section 276 A,
section 276 AB, [or section 276 B], no person
shall be punishable for any failure
refused to discharge the petitioners from the charge under Section 276-B of the Income-tax Act as well as to quash the entire prosecution ... Income-tax Officer for the prosecution of the petitioners under Section 276-B of the Income-tax Act stating therein the aforesaid facts
1975CRILJ1881
ORDER
P.N. Bakshi, J.
1. A complaint under Section 276-B of the Income-tax Act, 1961 was filed in the Court ... Officer v. Joseph . In this case complaints under Sections 276(d) and 276-B of the Income-tax Act were brought against the respondents
judgment
Date
1 1339/2020 Spl. Court 148/2018 dtd. Sec 276 B 25,000/-
for 19/10/2019 R/w 278B
economic ... 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
