also for an offence under section 409 of the Indian Penal Code.
11. Section 276B of the Act, which was added by the Taxation ... section 409 of the Indian Penal Code, make the offences under these provisions punishable with a sentence of imprisonment and with fine. Under section 276B
revision petitions under sections 397 and 401 of the Criminal Procedure Code.
Sub-sections (1) and (4) of sections 194A and 276B ... provisions contained in section 194A and the accused could not be charged for an offence under section 276B of the Act.
Sub-section
proceeded against for an offence under Section 275A or Section 276 or Section 276A or Section 276B or Section 277 or Section 278 except ... appreciated whether any specific offence either under Section 276(d) or Section 276B of the Act had been committed.
81. The fourth contention on behalf
principal officer thereof. The contravention of Section 194A is made an offence punishable under Section 276B . If the offence is committed by the company ... requirement of issuing notice as contemplated under Section 2(35)(b) for an offence under Section 276B . While inserting Section 278B , no corresponding changes have
petitions under Section 397 and 401 of the Criminal Procedure Code.
(6) SUB-SECTIONS 1 & 4 of Section 194A and 276B ... provisions contained in Section' 194A and the accused could not be charged for offence under Section 276B
required by or under, - .sub-section (2) of section 115-
0; or the second proviso to section 194B , he shall be
punishable with rigorous imprisonment ... committed.
22. However, Section 278AA IT Act provides that notwithstanding
anything contained in the provisions of Section 276A , 276AB or Section
276B or Section 276BB
urged that the interest levied under Section 201(IA) having been deleted by the Tribunal, prosecution under Section 276B is no longer maintainable. To substantiate ... consideration is whether on the substitution of a new Section for Section 276B , with effect from 1
April 1989, omitting the default of non-deduction
time limit prescribed u/s 200(1) of
the Act and the said default attracts the provisions of
section 276B of the Act. Shri Ratan ... requirements of Section 278AA ,
which states that no punishment would be imposed for offence
committed under Section 276A , 278AB or Section 276B if the person
employers, had defaulted in deducting tax at source as required under section 192 on salaries and allowances paid overseas or perquisites provided abroad, to their ... immunity from penalty under ss. 271 and 271C and prosecution under section 276B . The scheme was announced in the newspapers on 17th June
Respondents
to take all necessary steps for compounding the offence
under Section 276B of the IT Act.
e. confirm the above prayers ... under Section 200 of the Code of Criminal Procedure,
1973 (hereinafter " Cr.PC ") for alleged contravention under
Sections 276B read with Sections 278B
