section 276, section 276-A, section 276-B, section 276-BB, section 276-C, section 276-CC, section 276-D, ] [ Substituted
These appeals revolve round the scope and
ambit of Section 276-CC of the Income Tax Act,
1961 (in short ... Circle I, Shimla filed
a complaint in terms of Section 276-CC of the Act
in the Court of the CJM who had issued process
offence under section 276-B [or section 276BB] or sub-section (1) of section 276-C or section 276-CC ] [Substituted
offence punishable under section 276-B or section 276-C or section 276-CC or section 277 or section 278 shall be deemed
company
M/s ASM Traxim Pvt Ltd. for violation of Section 276-CC read with
Section 278-B of the Income ... 12th
August, 2013. Thus, an offence had been committed under Section 276-CC
read with Section 278E . A Show Cause Notice had also been issued
respectively, acquitting the respondent-accused of the offence under Section 276-CC of the Income Tax Act, 1961.
2. The case of the appellant-complainant ... against the accused for the offence under Section 276-CC of the Act.
3. The trial Court, after examining the witnesses, questioned the respondent-accused
demand
tax. Thus, committed offence under Section 276 (C) (1) , 276 C (2) , 276 CC and 277
of the Income Tax Act, 1961 . Petitioner made ... Thus, petitioner
committed the offences punishable under Section 276 C (1) , 276 C (2) , 276 CC and
277 of the Income
respondent which was instituted statedly on
20.01.2015 alleging offence under Section 276 CC of Income Tax
Act, 1961 (for short " IT Act ") read ... which provision also governs the process relating to offence under
Section 276 CC. There was no impropriety on the part of CIT, in this
view
filing of criminal complaints, each
alleging offence punishable under Sections 276 CC of IT Act having
been committed qua different assessment years by him, they ... cases where the income appears to have
escaped assessment.
9. Section 276 CC makes "failure to furnish returns of income",
inter alia
respondent no.2 herein for the offence punishable under Section276 CC
of the Income Tax Act, 1961 for the Assessment Year ... basic ingredients to attract the
provisions of Section276 CC of the Act is willful failure to submit the
return and presence of mensrea