Madras, finding the accused therein not guilty of the offences under Section 276B and Section 276B read with Section 278B of the Income ... case concerned with C. A. No. 524 of 1987 and under Section 276B and Section 276B read with Section 278B of the Income
Magistrate (Economic Offences-I), Madras-8, against the respondents herein under Section 276B and Section 276B read with Section 278B of the Income ... provisions of Section 194A of the Act, show-cause notice under Section 276B of the Act was issued on October 31, 1986, calling
file of the Chief Metropolitan Magistrate, Madras.
2. The complaint under Section 276B of the I.T. Act, 1961 (hereinafter referred ... excuse and hence the petitioners have committed offences punishable under Section 276B read with Section 200 of the Act. Consequently, the ITO, Central Circle
company. The case was taken against the two accused under s. 276B read with s. 200 of the I.T. Act, 1961 (hereinafter referred ... deductions and not delayed payment of tax will fall under s. 276B of the Act, that for delayed payment of tax, the Department can only
separate order dated 03.11.2014.
(ii) According to the petitioner, under section 276B of the Income Tax Act, a person, who is in charge ... company, can be prosecuted. The test and criterion laid down by section 276B is entirely different and distinct from that laid down by section
Magistrate, (Economic Offences I) Madras-8, against the respondents herein under ss. 276B and 276B r/w s. 278B of the IT Act, 1961 (hereinafter ... provisions of s. 194A of the Act, show cause notice under s. 276B of the Act was issued on 31st Oct., 1986 calling
Magistrate, (Economic Offences I) Madras-8, against the respondents herein under ss. 276B and 276B r/w s. 278B of the IT Act, 1961 (hereinafter ... provisions of s. 194A of the Act, show cause notice under s. 276B of the Act was issued on 31st Oct., 1986 calling
case was taken on file against the two accused under s. 276B read with s. 200 of the I.T. Act, 1961 (hereinafter referred ... deductions and not delayed payment of tax will fail under s. 276B of the Act, that for delayed payment of tax, the Department can only
hereunder (headnote) :
"The words `a person' occurring in section 276B must be construed in juxtaposition to the word `person' mentioned in section ... scope for saying that the words `a person' occurring in section 276B have reference only to a proprietary concern and not to a company
offences under sec tion 276B read with Sections 192 , 194A , 200 and 204 of the Income-tax Act, 1961, hereinafter to be referred ... fine of Rs. 200 for each count for the offence under Section 276B of the Act for non-deduction of the income-tax on salary
