HAZARI COURTS, DELHI
ITO vs M/s Kohinoor Service Ltd.
U/s 276CC of Income Tax Act
JUDGEMENT CC No.126/4
(a)Serial ... Officer of
Accused no.1.
(e)Offence complained of/ proved : U/s 276CC of Income Tax Act
(f)Plea of accused : Pleaded not guilty
Section 107 in Finance Act, 2012
107. Amendment of section 276CC.
- In section 276CC of the Income-tax Act, with effect from
been issued with a show cause notice, under Section 276CC of the Act. In the said show cause notice the petitioner had been asked ... income within the time prescribed by the statute. The prosecution, under Section 276CC of the Act, for the assessment year 1987-1988, had been sanctioned
Bhatia & Co. Pvt. Ltd.
U/s 276CC of Income Tax Act
JUDGEMENT CC No.22/4/09
(a)Serial no. of the case : 02401R000771990 ... Bagh, New Delhi
(e)Offence complained of/ proved : U/s 276CC of Income Tax Act
(f)Plea of accused : Pleaded not guilty
(g)Final order
learned Trial Court framed charges against the petitioner under
Sections 276C(2) , 276CC and 276D of IT Act.
2. The brief facts of the case ... interest), 276C(2) (willful attempt to evade payment of
tax, penalty), 276CC (failure to furnish return of income) and 276D
(failure to produce accounts accounts
also been
made in sections 132 , 132B , 140A , 234A , 234B , 246A
and 276CC to give reference to section 153A in these
sections.
65.12 These amendments
cause as to why prosecution proceedings
should not be initiated u/s 276CC of the Act for failure to file the
return. The assessee again
Ats Infrastructure Ltd. Thru Director vs The Assistant Commissioner Of Income ... on 7 December, 2012
such consideration could only be
relevant for prosecution proceedings under section 276CC . He, therefore,
concluded that he is of the view that the assessee
such consideration could only be relevant for prosecution proceedings
under section 276CC . He, therefore, concluded that he is of the view that
the assessee
