Section 276B of the Income Tax Act, 1961 (hereinafter called
as 'the Act').
4. Accused Nos.2 to 6 being the Directors vicariously ... section (1) or sub-section (2),
such company shall be punished with fine and every
person, referred to in sub-section (1), or the
director
filing of returns under Section 139(1) of the Act, in terms of
Section 278AA of the Act. Section 278AA of the Act, reads ... cases.--Notwithstanding anything
contained in the provisions of Section 276-A ,
Section 276-AB or Section 276-B no person shall be
punishable
concerned, it is not controlled either by
Section 201(1A) or Section 221 . All that the Section says is
that if a person, without reasonable ... 278AA. Notwithstanding anything contained in
the provisions of section 276A , section 276AB , [or
section 276B ,] no person shall be punishable for
any failure referred
2019
3 950/2021 Same 149/2018 dtd. Sec 276B 25,000/-
19/10/2019
4 954/2021 Same 101/2018 dtd. Sec ... with
Rule 30
5 1207/2021 Same 74/2019 dtd. Sec 276B 20,000/-
19/12/2020
6 1222/2021 Same 68/2018 dtd. Sec
2019
3 950/2021 Same 149/2018 dtd. Sec 276B 25,000/-
19/10/2019
4 954/2021 Same 101/2018 dtd. Sec ... with
Rule 30
5 1207/2021 Same 74/2019 dtd. Sec 276B 20,000/-
19/12/2020
6 1222/2021 Same 68/2018 dtd. Sec
2019
3 950/2021 Same 149/2018 dtd. Sec 276B 25,000/-
19/10/2019
4 954/2021 Same 101/2018 dtd. Sec ... with
Rule 30
5 1207/2021 Same 74/2019 dtd. Sec 276B 20,000/-
19/12/2020
6 1222/2021 Same 68/2018 dtd. Sec
2019
3 950/2021 Same 149/2018 dtd. Sec 276B 25,000/-
19/10/2019
4 954/2021 Same 101/2018 dtd. Sec ... with
Rule 30
5 1207/2021 Same 74/2019 dtd. Sec 276B 20,000/-
19/12/2020
6 1222/2021 Same 68/2018 dtd. Sec
2019
3 950/2021 Same 149/2018 dtd. Sec 276B 25,000/-
19/10/2019
4 954/2021 Same 101/2018 dtd. Sec ... with
Rule 30
5 1207/2021 Same 74/2019 dtd. Sec 276B 20,000/-
19/12/2020
6 1222/2021 Same 68/2018 dtd. Sec
2019
3 950/2021 Same 149/2018 dtd. Sec 276B 25,000/-
19/10/2019
4 954/2021 Same 101/2018 dtd. Sec ... with
Rule 30
5 1207/2021 Same 74/2019 dtd. Sec 276B 20,000/-
19/12/2020
6 1222/2021 Same 68/2018 dtd. Sec
2019
3 950/2021 Same 149/2018 dtd. Sec 276B 25,000/-
19/10/2019
4 954/2021 Same 101/2018 dtd. Sec ... with
Rule 30
5 1207/2021 Same 74/2019 dtd. Sec 276B 20,000/-
19/12/2020
6 1222/2021 Same 68/2018 dtd. Sec