firm have committed offences punishable under Section 276B(ii) read with Section 278B of the Income-tax Act, 1961. But then it is submitted ... business committed offences under Section 276B(ii) read with Section 278B of the Income-tax Act. Under Section 278B of the Act,--
"Where
quashed.
31. As against these decisions the respondents have relied upon Section 278B and Section 278E of the Act. Section 278B relates to offences ... view it is arguable that under Section 278B , the phrase "punishment accordingly" has introduced the element of discretion in the imposition of punishment
Code, has been directed against framing of charges under Sections 276B and 278B of the Income-tax Act, 1961 (hereinafter referred ... that the accused-petitioners have committed an offence under Sections 276B and 278B of the Income-tax Act, 1961. During the trial, one witness, Radhavallabh
Code, has been directed against framing of charges under sections 276B and 278B of the Income-tax Act, 1961 (hereinafter referred ... that the accused-petitioners have committed an offence under sections 276B and 278B of the Income-tax Act, 1961. During the trial, one witness, Radhavallabh
filed a complaint against the petitioners under Section 276DD read with Section 278B of the Income-tax Act, 1961 (hereinafter referred ... they were liable to be prosecuted under Section 276DD read with Section 278B of the Act.
3. The present petition has been filed under Section
petitioners for an offence punishable under section 276CC read with section 278B of the Income-tax Act, 1961. The allegations in it are briefly ... acts of the accused are punishable under section 276CC read with section 278B of the Act and hence the complaint.
4. On similar allegations
filed a complaint against the petitioners under section 276DD read with section 278B of the Income-tax Act, 1961 (hereinafter referred ... they were liable to be prosecuted under section 276DD read with section 278B of the Act.
The present petition has been filed under section
abovesaid cases for offences under sections 276C(1) , 277 and 278B of the Income-tax Act, 1961, and also under sections 120B ... complaint was filed against the employer for prosecution under sections 276B and 278B . The accused contended that no penalty proceedings were initiated
offences under sections 276C(1) and 277 read with section 278B of the Income-tax Act, 1961, and sections 193 , 196 and 420 read with
Penal Code, 1860, and also sections 276C and 277 read with section 278B of the Income-tax Act, 1961 (hereinafter to be referred ... Code, 1860, and also under sections 276C and 277 read with section 278B of the Act.
2. The petitioners have filed this petition to quash
