Rules, 1962, and thereby they are liable to be punished under Section 276B of the Act.
4. On the filing of the complaint, the respondents ... imposing penalty is not relevant. Prosecution under Section 194A / 200 read with Section 276B of the Act cannot be quashed. The offence is complete
Section 276 , Section 276-A , Section 276-
B, Section 276-BB , Section 276-C , Section 276-CC , Section
276-D , Section 277 [, Section ... section (1) of Section 279 provides that a person shall not
be proceeded against for an offence under section 276B "except with the
previous
against Messrs. Bee Gee Motors and Tractors under Section 276B read with Section 194A / 200 of the Income-tax Act, 1961, and Rule 30 made ... thus making themselves liable for punishment under Section 276B of the Act. It is, however, not disputed that the petitioners later did deduct the required
Income-tax Officer, Chandigarh, filed a complaint under section 276B of the Income-tax Act, 1961, against Anand Swarup Trehan and Sons alleging that ... complaint are jointly and severally liable for the punishment under section 276B of the Income-tax Act.
3. The pre-charge evidence in the shape
Ashok Steel Trading Corporation, G. T. Road, Khanna, was prosecuted under Section 276B of the Income-tax Act, 1961, arid he was convicted ... deduct the income-tax nor deposit it as required under Section 276B of the Income-tax Act, 1961. This omission came to the notice
company would, thus, be bad on this short ground alone.
11. Section 276B , as it stood prior to its amendment of September 10, 1986, reads ... without reasonable cause or excuse" as they occur in Section 276B are significant. The act of non-deduction or non-payment was an offence
Criminal Revision No. 673 of 1989.
2. Prosecution under Section 194A read with Section 276B of the Income-tax Act, 1961, was instituted against ... deposit the same within the time is an offence punishable under Section 276B of the Act.
3. Shri M. M. Bhalla, Chief Judicial Magistrate, Hoshiarpur
firm, M/s. Shiv Sewak Cotton Company, Kot Kapura, under Section 276B read with Section 278B of the Income-tax Act, 1961 (hereinafter referred ... source is a question of fact and the complaint filed under Section 276B of the Act cannot be quashed. In this regard, he relied upon
proceedings instituted by the income-tax authorities for offences under Sections 276B and 278B of the Income-tax Act, 1961, pertaining to the returns filed ... maintained that the petitioners have committed offences punishable under Sections 276B and 278B of the Income-tax Act.
3. In all these petitions, the petitioners
under section 197 of the Act filed
by the petitioner was rejected primarily on the ground of pendency of
proceedings under sections 276B and 271C ... ground that the penalty proceedings
under section 271C and prosecution proceedings under section 276B
of the Act are pending against the petitioner for not complying
