Petitioners/Accused for the offences
under Sections 276C(2) read with 278B(3) of the Income Tax Act, 1961 ,
for the assessment year ... show cause notice dated 15.03.2017 under Section 276(C)(2)
read with 278B(3) of the Act, was served on the assessee Company, to
which
Manager, Secretary, or other officer of the company, referred to in
Sec.278B(2) shall be liable to be proceeded against.
III Of Arguments ... learned counsel for the petitioners in unison argued: That
under Sec.278B of the Income Tax Act, only he, who is in charge
issued the show cause notices u/s.276B R/w.
Sec.278B of the Act, to accused No.1 and 2 requiring them
to show ... offence punishable u/s. 276B, R/w. Sec.278B of the
Act.
4. In response to the summons, the accused No.2 on his
behalf
Offence complained of/ proved : U/s 276CC r/w Sec. 278B of
Income Tax Act
(e)Plea of accused : Pleaded not guilty
(f)Final order ... framed for the offence U/s 276 CC r/w Section 278B
of the I.T. Act against all the accused on 07.05.2016.
8. After
Offence complained of/ proved : U/s 276CC r/w Sec. 278B of
Income Tax Act
(e)Plea of accused : Pleaded not guilty
(f)Final order ... framed for the offence U/s 276 CC r/w Section 278B
of the I.T. Act against all the accused on 07.05.2016.
9. After
been lodged as
against them under Section 276B(a) r/w 278B of the Income Tax Act 1961.
He further submitted that the complaint itself ... interest. This also amounts to
offence punishable under Section 276B and 278B
of the Income Tax Act, 1960. The learned C.J.M.
erred
delay in remittance of the TDS. The respondent had invoked section 278B(a)
http://www.judis.nic.in
3
of the Income Tax Act that ... prosecution was launched on 3.5.2017 with a presumption contemplated under
Section 278B of the Income Tax Act. But it is pertinent to note that
offence punishable u/s. 276B, R/w. Sec.278B of the Act.
4. In response to the summons, the accused No.2 on his
behalf ... offence punishable
u/s. 276B, R/w. Sec.278B of the Act and read over to him.
The accused No.2 pleaded not guilty
Director for the offence
punishable u/s 276-B r/w 278B of the Income Tax Act (for short
the 'Act'), 1961 pertaining ... Income Tax Act, 1961 .
12. Relevant provisions of section 276B & 278B of the Act
are reproduced below for reference:-
[276B. Failure
Director for the offence punishable u/s 276-B r/w 278B
of the Income Tax Act (for short the 'Act'), 1961 pertaining ... Income Tax Act, 1961 .
13. Relevant provisions of section 276B & 278B of the Act
are reproduced below for reference:-
[276B. Failure
