have prayed for quashing the criminal proceedings initiated against them under Section 276B read with Section 278B of the Income-tax Act, 1961 (for short ... against the petitioners on December 21, 1988, for the offence under Section 276B read with Section 278B of the Act which pertains to the assessment
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
office on 13-3-1991, for prosecuting the petitioner under section 276B of the Income Tax Act, 1961.
3. The petitioner is an officer ... company to show cause against proposal to launch prosecution under section 276B of the Income Tax Act for the assessment years
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
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
Income-tax Officer, Company Circle, respondent herein, for offences under section 276B of the Income-tax Act; 1961, for short, the Act, and the orders ... Government account and were thus liable to be punished under section 276B of the Act. It is further alleged that the retained amount
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
directed by the Commissioner of Income-tax filed six complaints under section 276B of the Income-tax Act, 1961 (for short ... came to the conclusion that a prima facie case under section 276B of the Act had been made out in respect of payment of interest
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
make them in conformity with the provisions of Section 276B of the Income-tax Act, 1961 (hereinafter called " the Act ").
2. There ... complaint dated the 31st of March, 1970, preferred under Sections 276(d) / 276B read with Sections 192(1) and 200 of the Act in which
