Section 278B in The Income Tax Act, 1961
278B. [ Offences by companies. [Inserted by Act 41 of 1975, Section
respondents herein under Section 276B and Section 276B read with Section 278B of the Income-tax Act, 1961 (hereinafter referred ... firm, and has committed the offence under Section 276B read with Section 278B of the Act. Therefore, the above complaint was filed requesting the trial
offences under Section 276B and Section 276B read with Section 278B of the Income-tax Act, 1961, and under Sections 120B ... under Section 276B and Section 276B read with Section 278B of the Income-tax Act, 1961, regarding the case concerned with
prosecution itself will not be maintainable ; and
11. Contention No. 3 : Section 278B of the Income-tax Act, which was inserted by the Taxation Laws ... discussed hereafter.
29. Even at this stage, the argument based on section 278B of the Act has to be disposed of. This section was also
Indian Penal Code and sections 276C , 277 read with section 278B of the Income ... Indian Penal Code read with section 276C and section 278B of the Income
Indian Penal Code and section 276C , 277 and 278B of the Income-tax Act, 1961. The allegations in it are briefly as follows :
The complainant ... section 34 , 193 , 196 and 420 thereof and section 276C , 277 and 278B of the Income-tax Act, 1961, in one series of acts which
both inclusive), 254 to 262 (both inclusive), 265, 266, 268, 269, 278B, 278C, 278D, 278E, [279B] [Inserted by section
quashing of the complaint under Sections 276C, 277 read with Section 278B of the Income tax Act, 1961, filed by the Deputy Commissioner of Income ... business of the firm and, as such, the provisions of Section 278B of the Act are not attracted in the present case to render
framing charges against the petitioners under Sections 277 and 278B of the Income-tax Act, 1961 (hereinafter referred ... petitioners rendered themselves liable under Section 277 read with Section 278B of the Act.
3. The complainant has examined some witnesses in support
respect of the prosecutions initiated against the petitioners under section 278B of the Income-tax Act for the assessment year 1974-75 (accounting year ... contention of Mr. D. R. Sethi, it may be stated that section 278B of the Income-tax Act came into existence for the first time