ground that they were under a bona fide
impression. Furthermore, section 276CC of the Income-tax Act, 1961
makes it a punishable offence in case ... taxpayers, then the
consequential penal provisions as provided in section 276CC of the Act
would follow. We find that the Apex Court in the case
ground that they were under a
bona fide impression. Furthermore, section 276CC of the Income-tax
Act, 1961 makes it a punishable offence in case ... taxpayers, then the consequential penal provisions as provided in
section 276CC of the Act would follow. We find that the Apex Court in
the case
ground that they were under a
bona fide impression. Furthermore, section 276CC of the Income-tax
Act, 1961 makes it a punishable offence in case ... taxpayers, then the consequential penal provisions as provided in
section 276CC of the Act would follow. We find that the Apex Court in
the case
ground that they were under a bona fide
impression. Furthermore, section 276CC of the Income-tax Act,
1961 makes it a punishable offence in case ... taxpayers, then the consequential penal
provisions as provided in section 276CC of the Act would follow.
We find that the Apex Court in the case
said decision, it was
submitted, was the provisions of Section 276CC. Section 276CC, it was
ITA 501/CHD/2017
A.Y. 2013-14
Page ... such as the Charging Provisions or the
provisions for prosecution etc. Section 276CC, it was submitted, deals
with prosecution matters. Thus, the principle that charging
show
cause letter cautioning about initiation of prosecuting proceedings
u/s. 276CC . Assessee filed returns on 18-08-2009 along with
computation of income. While ... 271F ; and
c. assessee may be tried for prosecution u/s. 276CC .
In all the above three provisions, it is clearly stated that
interpreted by
the Supreme Court in the context of prosecution u/s 276CC of the Act.
Normally, the court should take a liberal construction ... significant terms used in section 276CC is "in
due time". The time within which the return is to be furnished
is indicated only
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
under :-
"Interpretation sought to be put by the appellants on section 276CC
to the effect that, if a return is filed under sub section ... significant terms used in section 276CC is 'in due time'. The time
within which the return is to be furnished in indicated only
under section 270A and initiation of proceedings under section 276C or section
276CC , if he fulfils the following conditions, namely ... 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
