next set of consequences are contained in section 271C and section 276B , covered by Chapter XXIPenalties Imposable and Chapter XXII-Offences and Prosecutions respectively. Section ... only at the time of insertion of section 271C that rigours of section 276B were relaxed and non-deductions and short-deductions
decision of the respondents to initiate prosecution against the appellant under Section 276B of the Income-tax Act, 1961, for the years ... default had been committed in terms of Section 200 of the Act, the provisions of Section 276B were immediately attracted.
18. Mr. Kapur, submitted that
sought to be prosecuted in two cases for an offence under Section 276B of the Income-tax Act, 1961, which is punishable wi,th imprisonment ... case of conviction, sentence in the way indicated in Section 276B of the Income-tax Act could not be passed by the court
Magistrate in Case No. C/992/30 under Section 276B, and 276B read with Section 278B on the Income-tax Act, 1961 , whereby the learned ... credit of the Central Government, it committed an offence punishable under Section 276B of the Income-tax Act, 1961, and accused No. 2 being
aforesaid Section. The argument seems to be attractive at the first flush. But, if one walks through the bosom of Section 276B of the Income ... that a person could be prosecuted Under Section 279 for violation of Sections 275A , 276 , 276A , 276B , 276BB , 276C , 276CC , 276D
section (1) of Section 279 of the Income Tax Act provides that a person shall not be proceeded against for an offence Under Section 275A ... Section 276 , Section 276A , Section 276B , Section 276BB , Section 276C , Section 276CC , Section 276D , Section 277 or Section 278 except with the previous sanction
failure to furnish a certificate as required under
Section 203 of the Act. Section 276B of the Act provides that if a person fails ... petitioner bank. Section 272A(2)(g) of the IT Act prescribes penalty for failure to furnish a certificate and
Section 276B of the Act prescribes
made under Sections 397 , 401 and 482 of the Code of Criminal Procedure, 1973, for quashing complaints under Sections 276(b) , 276B ... proceeded against for an offence under Section 275A or Section 276 or Section 276A or Section 276B or Section 276C or Section 276D or Section
setting aside the decision to initiate prosecution against the petitioner under Section 276B of the Income-tax Act, 1961, for the financial years mentioned ... show cause notice upon the petitioner for explaining why prosecution under Section 276B of the Income-tax Act, 1961, for failure on the part
section, the complainant has alleged that the accused have committed an offence punishable under the charging section, which implies all ingredients of the charging section ... again the charging section refers to a person. It was urged before us that the word "person" in Section 276B
