offence punishable under
section 276B r/w. section 278B of the Income Tax Act, 1961.
2 C.C.No.170/2019
2. The brief facts ... Public Prosecutor vehemently argued
that as per provisions of Section 276B and 278B and as per
rule 30 of Income Tax rules
offence punishable under
section 276B r/w. section 278B of the Income Tax Act, 1961.
2 C.C.No.168/2019
2. The brief facts ... Public Prosecutor vehemently argued
that as per provisions of Section 276B and 278B and as per
rule 30 of Income Tax rules
offence punishable under
section 276B r/w. section 278B of the Income Tax Act, 1961.
2 C.C.No.169/2019
2. The brief facts ... Public Prosecutor vehemently argued
that as per provisions of Section 276B and 278B and as per
rule 30 of Income Tax rules
compound the
offences punishable under Sections 276B read with 278B of the Act,
for defaults committed in Financial Years ... petitioner for initiating proceedings under
Sections 276B read with 278B of the Act due to the admitted default
in deposit
said
that both the accused persons have further committed offence
U/s 278B of the I. T. Act also.
(viii) That taking into account ... launched under the appropriate section
i.e., Section 276B r/w Section 278B of the I. T. Act against them
and in response
Directors are liable for
punishment under Section 276C(2) read with 278B and 278E of
the Act. Respondent/complainant has filed a complaint under
Section ... company, including the Directors, are liable
for prosecution. As per Section 278B of the Act, the Directors
are liable to prove that the offence
prosecute the petitioners
for offences punishable under Section 276B r/w. Section 278B
of the Income Tax Act, 1961 ('the Act' for short ... petitioners alleging that they have
committed offences under Sections 276B r/w. 278B of the Act.
The allegation was that the petitioners have remitted
view of the aforesaid and on perusal of record, Section 278B
makes the persons responsible in running the company vicariously
liable.
6. Section 278B ... Income Tax Act, 1961 read as follows:
278B. Offences by companies - (1) Where an offence under this Act
has been committed by a company, every
offence punishable under
section 276C(1) r/w Section 278B of the Income Tax Act,
1961.
2. The brief facts of the complainant ... cognizance for the offence punishable
U/s.276C(1) r/w Section 278B of Income Tax Act, 1961.
Thereafter, the summons was issued
submission of the learned counsel for
the respondent that under Section 278B , every "person" who at the time of
the commission ... petitioner. Being a Director,
there would be a presumption under Section 278B against him, when the
ITR was not filed within time and the offence
