ACCUSED IN CC NO.1059/2016 FOR
THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET
ASIDE THE ORDER DATED ... 1059/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S
276CC OF THE INCOME TAX ACT, 1961.
IN CRL.A.100123/2022
BETWEEN
2019,
REGISTERED AS AGAINST THE ACCUSED / PETITIONER FOR
THE OFFENCE U/SEC. 276CC OF INCOME TAX ACT, PENDING
ON THE FILE OF THE II ADDITIONAL ... 2019,
REGISTERED AS AGAINST THE ACCUSED / PETITIONER FOR
THE OFFENCE U/SEC. 276CC OF INCOME TAX ACT, PENDING
ON THE FILE OF THE II ADDITIONAL
2019,
REGISTERED AS AGAINST THE ACCUSED / PETITIONER FOR
THE OFFENCE U/SEC. 276CC OF INCOME TAX ACT, PENDING
ON THE FILE OF THE II ADDITIONAL ... 2019,
REGISTERED AS AGAINST THE ACCUSED / PETITIONER FOR
THE OFFENCE U/SEC. 276CC OF INCOME TAX ACT, PENDING
ON THE FILE OF THE II ADDITIONAL
2019,
REGISTERED AS AGAINST THE ACCUSED / PETITIONER FOR
THE OFFENCE U/SEC. 276CC OF INCOME TAX ACT, PENDING
ON THE FILE OF THE II ADDITIONAL ... 2019,
REGISTERED AS AGAINST THE ACCUSED / PETITIONER FOR
THE OFFENCE U/SEC. 276CC OF INCOME TAX ACT, PENDING
ON THE FILE OF THE II ADDITIONAL
2019,
REGISTERED AS AGAINST THE ACCUSED / PETITIONER FOR
THE OFFENCE U/SEC. 276CC OF INCOME TAX ACT, PENDING
ON THE FILE OF THE II ADDITIONAL ... 2019,
REGISTERED AS AGAINST THE ACCUSED / PETITIONER FOR
THE OFFENCE U/SEC. 276CC OF INCOME TAX ACT, PENDING
ON THE FILE OF THE II ADDITIONAL
affairs of their
business, proceedings were instituted under the provisions of
Section 276CC of the Act. Section 276CC reads as follows:
276CC. If a person ... collected at source does not
exceed ten thousand rupees."
Section 276CC deals with failure to furnish returns of income. A
person who wilfully fails
validity of the provision of Sections 276C(1) and 276CC of the Income-tax Act, 1961, has been challenged in these writ petitions as violative ... Income-tax to file a complaint under Sections 276C(1) and 276CC of the Act. Interest under Sections 234A , 234B and 234C has been levied
later show cause notices were
issued for initiating prosecution under Section
276CC of the Act. Proviso to Section
276CC nowhere states that the offence
under ... Section 276CC has not been committed by
the categories of assesses who fall within the
scope of that proviso, but it is stated that such
later show cause notices were
issued for initiating prosecution under Section
276CC of the Act. Proviso to Section
276CC nowhere states that the offence
under ... Section 276CC has not been committed by
the categories of assesses who fall within the
scope of that proviso, but it is stated that such
COURT OF JMFC III COURT, BELGAUM FOR
OFFENCE PUNISHABLE UNDER SECTION 276CC OF THE
INCOME TAX ACT, 1961.
THIS PETITION COMING ON FOR ORDERS THIS ... Court of JMFC III Court,
Belgaum, for the offence punishable under Section
276CC of the Income Tax Act, 1961 ('Act' for brevity