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
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
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
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
Commissioner of Income Tax, filed six complaints under Section ' 276B of the Income Tax Act 1961 (for short 'the Act') against ... came to the conclusion that a prima facie case under Section 276B of 'the Act' had been made out in respect of payment
whereby the Conviction of the Respondent Company for the offence under
Section 276B read with Section 278B Income Tax Act, 1961 (hereinafter
referred ... Officer was filed in the Court of Ld. ACMM under Section 276B read
with Section 278B IT Act pertaining to Financial Year
sometime in March, 1992 for filing complaint against the petitioners under Section 276B of the Act, as it stood prior to the insertion of amended ... Section 276B with effect from 1 April 1989, in respect of assessment years 1986-87 and 1987-88; consequent filing of the
complaints under
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
immunity from penalty under ss. 271 and 271C and prosecution under section 276B . The scheme was announced in the newspapers on 17th June
Income-tax Officer, Company Circle, respondent herein, for an offence under Section 276B of the Income-tax Act 1961, for short ... Government account and were thus liable to be punished under Section 276B of the Act. It is further alleged that the retained amount
