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
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
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
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 the amount
Circle I, Shimla, respondent No. 2, has filed a complaint under Section 276CC of the Income-tax Act, 1961 (hereinafter called ... Separate notices to show cause dated November 12, 1991, under Section 276CC of the Act (annexure "P-3" in each petition) were issued
learned Senior Counsel of
the Income Tax Department are on Section 276CC of the Income Tax
Act. Section 276CC of the Act refers as under ... context with wilful attempt to evade taxes etc
while Section 276CC is provided for the failure to furnish Return of
Income.
17. In Prakash Nath
prosecution should not be launched against him under Section 276CC of the Income-tax Act for wilful failure in filing the return of income ... therefore, the accused is liable to be proceeded against under Section 276CC of the Income-tax Act, 1961. Though there were three cases taken cognizance
