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
accused No.1 and 2 have committed the
offence punishable u/s.276B, R/w. Sec.278B of Income Tax
Act, 1961. (Herein after referred ... time and thereby accused No.1 committed the offence
punishable u/s. 276B of the I.T. Act. Accused No.2 is the
Managing Director
petitioners, as to why they should not be prosecuted under Section
276B and Section 278B of the Act. In response to the notices,
authorised representative ... director is carefully considered. I am convinced that
offence u/s 276B and u/s 278B of the Act have been
committed. It is further
DELHI.
ITO vs M/s VCI Hospitality Ltd. & Anr.
U/s 276B ... Enclave-II, New Delhi
(d)Offence complained of/ proved: U/s 276B & 279(1)
r/w Sec. 278E
Sessions Court).
(c) Offence complained of/ proved : U/s 276B r/w Sec. 278-B of
Income Tax Act,1961.
(d) Plea of accused : Pleaded ... relevant provisions of Income Tax Act, 1961 .
15. Relevant provisions of section 276B & 278B of the Act are
reproduced below for reference:-
[276B. Failure
DELHI.
ITO vs M/s VCI Hospitality Ltd. & Anr.
U/s 276B ... Enclave-II, New Delhi
(d)Offence complained of/ proved: U/s 276B & 279(1)
r/w Sec. 278E
frame
charge against both of them, having contravened with
under Section 276B of Income Tax Act read with
section 278B of Income Tax Act (hereinafter ... recorded in cross examination, that prosecution for the
offence u/s 276B was based on system generated
report, which is different from Survey Report, Learned
Kalkaji Extn.,
New Delhi-110019
(c) Offence complained of/ proved : U/s 276B r/w Sec. 278-B of
Income Tax Act,1961.
(d) Plea ... relevant provisions of Income Tax Act, 1961 .
9. Relevant provisions of section 276B & 278B of the Act are
reproduced below for reference:-
[276B. Failure
Colony,
New Delhi-110 025.
(c) Offence complained of/ proved : U/s 276B r/w Sec. 278-B of
Income Tax Act,1961.
(d) Plea ... relevant provisions of Income Tax Act, 1961 .
11. Relevant provisions of section 276B & 278B of the Act are
reproduced below for reference:-
[276B. Failure
Department against
Mining Department for failure to deposit TCS under Section 276B
and 276BB .
Patna High Court CWJC No.16778 ... Income Tax officials
in not taking action against Mining Department under Section
276B and Section 276BB and attaching the Bank account of
petitioner and recovering
