would include, if not
merely contemplate, prosecution for an offence under section 276B of
the IT Act, 1961. Reliance in this case is placed upon ... read with section 221 , and would also constitute an offence
under section 276B ."
If plea of the appellant is accepted, then provisions of Section
whereby cognizance against them has been taken for the offence under Section 276B of the Income-tax Act, 1961. Opposite party No. 2 filed ... cognizance against the petitioners has been taken for the offence under Section 276B of the Income-tax Act, 1961, by the impugned order.
2. Learned
Vodafone International Holdings B.V vs Union Of India & Anr on 20 January, 2012
The Commissioner Of Income Tax vs V.S. Dempo And Co. Pvt.Ltd on 5
disentitle the payer to any
allowance apart from prosecution under Section 276B.
Thus, Section 195 imposes a statutory obligation on any person
responsible for paying
notwithstanding anything contained in the Cr. PC, 1973, offences punishable under s. 276B or s. 276C or s. 276CC
Magistrate, Ahmedabad against the petitioners for the alleged offences punishable under Section 276B read with Section 278B of the Income
disentitle the payer to any
allowance apart from prosecution under Section 276B .
Thus, Section 195imposes a statutory obligation on any person
responsible for paying
disentitle the
payer to any allowance apart from prosecution under Section
276B . Thus, Section 195imposes a statutory obligation on any
person responsible for paying
disentitle the
payer to any allowance apart from prosecution under Section
276B . Thus, Section 195imposes a statutory obligation on any
person responsible for paying
