refused to discharge the petitioners from the charge under Section 276B of the Income-tax Act, 1961 (hereinafter referred ... Commissioner of Income-tax for prosecution of the petitioners under Section 276B of the Act stating therein the aforesaid facts who, by his order passed
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
Delhi, after cognizance has been taken of the offence punishable under Section 276B r/w Section 279 of the IT Act, 1961 in respect ... raised by the learned Counsel appearing for the petitioners is that Section 276B is the punishing section for, inter alia, default in depositing
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
offence, held as under :
"From a plain reading of section 276B of the Income Tax Act, it is manifest that if an offence under ... company can be prosecuted and punished for an offence committed under section 276B (besides other offences under the Act), the sentence of imprisonment which
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
hereunder (headnote) :
"The words 'a person' occurring in section 276B must be construed in juxtaposition to the word 'person' mentioned ... saying that the words 'a person' occurring in section 276B have reference only to a proprietary concern and not to a company
Ashok Steel Trading Corporation, G. T. Road, Khanna, was prosecuted under Section 276B of the Income-tax Act, 1961, arid he was convicted ... deduct the income-tax nor deposit it as required under Section 276B of the Income-tax Act, 1961. This omission came to the notice
hand and the word " person " occurring in Sections 276B and 278 of the Act. According to him, the former sections relate ... offence under Section 275A or Section 276 or Section 276A or Section 276B or Section 277 or Section 278 except at the instance
said that he is still liable to be prosecuted under section 276B of the Act ? Can a criminal court, in spite of a finding ... emphatically in the negative. Keeping in mind the language of section 276B , vis-a-vis sections 201 and 221 , I am clearly of the view
