behalf of accused No. 1 committed
offence punishable U/s 276B of the I. T. Act. Since the accused
no.- 2 committed offence for accused ... prosecution should not be launched under the appropriate section
i.e., Section 276B r/w Section 278B of the I. T. Act against them
whereby and whereunder, cognizance has been taken under Sections
276B and 278B of the Income Tax Act, 1961.
2. The allegation against the petitioners ... been quashed. This Court has
held that the prosecution under Section 276B of the Act shall not normally be
initiated when the amount involved
whereby and whereunder, cognizance has been
taken under Sections 276B and 278B of the Income Tax Act, 1961.
2. The allegation against the petitioners ... this Court.
This Court has held that the prosecution under Section 276B of the Act shall not
normally be initiated when the amount involved
complaint in his official capacity of the
alleged offence committed under section 276B read with section 278B of
Income Tax Act, 1961 and the petitioner ... said Act for launching of prosecution under section
276B of the said read with section 278B of the Act against the petitioner
has been accorded
wherein it has
been effected as under:-
"84. In section 276B of the Income-tax Act,
the following proviso shall be inserted with
effect
wherein it has
been effected as under:-
"84. In section 276B of the Income-tax Act,
the following proviso shall be inserted with
effect
wherein it has
been effected as under:-
"84. In section 276B of the Income-tax Act,
the following proviso shall be inserted with
effect
wherein it has
been effected as under:-
"84. In section 276B of the Income-tax Act,
the following proviso shall be inserted with
effect
wherein it has
been effected as under:-
"84. In section 276B of the Income-tax Act,
the following proviso shall be inserted with
effect
wherein it has
been effected as under:-
"84. In section 276B of the Income-tax Act,
the following proviso shall be inserted with
effect
