Section 276C in The Income Tax Act, 1961 [Entire Act]
Section 276C in The Income Tax Act, 1961
276C. Wilful attempt to evade tax, etc.-( [Substituted by Act 41 of 1975, Section 68, for Section
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1 - 10 of 1986 (0.82 seconds)P. Jayappan vs S.K. Perumal, First Income-Tax ... on 17 August, 1984
Criminal Procedure , 1973-Section 482-Criminal
proceedings launched against assessee under sections 276C
and 277 of Income Tax Act, 1961 for filing false income ... trial court for
taking action against him for offences punishable under
sections 276C and 277 of the Income Tax Act and under
sections
Addl. Commissioner Of Income-Tax And ... vs Dargapandarinath Tuljayya & Co. on 10 December, 1975
other hand, the third mode of preventive action is provided under Section 276C . Section 276C considers delayed filing of a return as an offence, which ... Section 276B ), failure to furnish returns of income (made punishable under Section 276C ). Section 276C reads as follows :
"If a person wilfully fails
Asstt. Commissioner vs Velliappa Textiles Ltd. on 16 September, 2003
allowed and the criminal complaint filed against them under sections 276C, 277 and 278 read with section 278B of the Income Tax Act (hereinafter called ... accorded sanction for filing of a criminal complaint under sections 276C , 277 read with section 278B of the Act against the company and its Managing
Section 270AA in The Income Tax Act, 1961 [Entire Act]
imposition of penalty under section 270A and initiation of proceedings under section 276C or section 276CC, if he fulfils the following conditions, namely ... imposition of penalty under section 270A and initiation of proceedings under section 276C or section 276CC, where the proceedings for penalty under section 270A
Shree Singhvi Brothers And Ors. vs Union Of India (Uoi) And Ors. on 9 May, 1990
noticed. The prosecution has been launched against the petitioners under Sections 276C(1) and 277 read with Section 278B of the Act. The prosecution ... wherein it has been held that the offences under Sections 276C and 277 of the Income-tax Act, 1961, are non-cognizable and a complaint
G.S.R. Krishnamurthi vs M. Govindaswamy, Income-Tax Officer on 13 June, 1991
Indian Penal Code, 1860, and sections 276C(1) , 277 and 278 of the Income-tax Act, 1961, in one series of facts connected together ... been completed, criminal proceedings initiated for the alleged offences under sections 276C , 277 , and 278 of the Income-tax Act, 1961, are premature
Manian Transports And Others vs S. Krishna Moorthy, Income-Tax Officer on 5 October, 1990
Indian Penal Code and under sections 276C(1) and 277 of the Income-tax Act, 1961 (hereinafter referred ... alleged commission of an offence under section 276C(1) which itself was brought into the statute book only with effect from October 1, 1975. Since
Dunlop India Ltd. And Ors. vs Arun Chandra Sinha, Assistant ... on 11 July, 1994
challenge in this writ application is a complaint filed under Sections 276C and 277 of the Income-tax Act, 1961 (referred ... main accused was the petitioner-company. The punishment provided under Section 276C(1)(i) and Section 277 was rigorous imprisonment and fine. The company could
Jamshedpur Engineering And Machine ... vs Union Of India (Uoi) And Ors. on 17 February, 1995
passed in Complaint Case No. 1 of 1994 taking cognizance under Sections 276C and 277 of the Income-tax Act, 1961, against them ... verifications in the return. Thus, they committed the offence punishable under Sections 276C and 277 of the Act.
4. It was further alleged