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
delayed furnishing for the return has been spelt out under Section 276CC of the Act. Only to highlight, it bears repetition that this section falls ... matter of legislative history, it may be noticed that Section 276CC was substituted for the earlier Section 276C by the Taxation Laws (Amendment
pending in
the Court of ld. Chief Judicial Magistrate, Ludhiana, under Section 276CC of
Income Tax Act, 1961 [hereinafter referred ... sent to the petitioner as to why the
prosecution under Section 276CC of the Act be not launched against him.
Petitioner submitted reply dated
criminal complaint No. 50740 of 2023
(Annexure P-13) lodged under Section 276CC of the Income Tax Act, 1961
pertaining to the Assessment Year ... question was filed by the Assistant Commissioner of
Income Tax under Section 276CC read with Section 278-B of the Income
Tax Act, 1961 alleging
convicting and sentencing the assessee under Section 276CC by treating such failure to file the returns as an offence if it was proved that ... Section 271(1)(a) and the stringent punishments provided by Section 276CC . A reference to Section 271(1)(a) (i) of the Act would indicate
JUDGMENT
1.The Income-tax Officer, Jalandhar, filed a complaint under Section 276CC of the Income-tax Act, 1961, against the respondent. The Cheif Judicial ... Revenue were binding on the trial court. Is it so ?
5. Section 276CC of the Act provides as under :
"If a person wilfully fails
Assistant Commissioner of Income-tax (respondent herein) under Section 276CC of the Income-tax Act, 1961 (hereinafter referred ... petitioner in the court of Chief Judicial Magistrate, Ludhiana, under Section 276CC of the Act for not furnishing her return of income for the assessment
Complaint case bearing
No. 1358/2014, instituted on 01.04.2014, under Section(s) 276CC read
with Section 278B of the Income Tax Act, 1961, titled
Complaint case bearing
No. 2809/2014, instituted on 01.04.2014, under Section(s) 276CC read
with Section 278B of the Income Tax Act, 1961, titled
held the petitioner guilty of the offence punishable under Section 276CC of the Income-tax Act. The petitioner was heard on the point of sentence
