Section 276CC in The Income Tax Act, 1961
276CC. [ Failure to furnish returns of income. [Inserted by Act 41 of 1975, Section
Department then issued show-cause notice for prosecution under
Section 276CC on 14.6.1996. Later, sanction for prosecution was
accorded by the Commissioner of Income ... interest levied. Later, a show-cause
notice for prosecution under Section 276CC was issued to A-3 on
7.8.1996. A-3 filed replies
Section 54 in The Finance Act, 2018
54. Amendment of section 276CC.
- In section 276CC of the Income-tax Act, in the proviso, in clause
under section 270A and initiation of proceedings under section 276C or section 276CC, if he fulfils the following conditions, namely:— (a) the tax and interest ... under section 270A and initiation of proceedings under section 276C or section 276CC, where the proceedings for penalty under section 270A has not been initiated
delayed furnishing of the return has been spelt out under s. 276CC of the Act. Only to highlight, it hears repetition that this section falls ... matter of legislative history, it may be noticed that s. 276CC was substituted for the earlier s. 276C by the T.L. (Amend
Sessions Judge, Delhi dismissing Revision against the order framing charge u/s. 276CC of Income Tax Act, 1962 (for short ... could be filed uptil 31.3.1991, under clause (a) of proviso of Section 276CC , of the Act to avoid prosecution. It was actually filed
section 270A and from initiation of proceedings under section 276C or section 276CC shall be made in Form No.68.] New Appendix I Effective from
Magistrate (E.O. II), Egmore, Chennai-8 for the offence under Section 276CC of the Act. The case of the petitioners is that, the expression ... first petitioner and the other petitioners for the offence under Section 276CC of the Act. Thereafter, there have been several proceedings initiated at the instance
first petitioner and the other petitioners for the offence under Section 276CC of the Act. Thereafter, there have been several proceedings initiated at the instance ... liability and finality of assessment proceedings are important for invoking Section 276CC .
(3) Section 276CC(i) and (ii) refer to amount of tax and therefore
Magistrate (E.O. II), Egmore, Chennai-8 for the offence under Section 276CC of the Act. The case of the petitioners is that, the expression ... first petitioner and the other petitioners for the offence under Section 276CC of the Act. Thereafter, there have been several proceedings initiated at the instance