attracts the penal
contemplated under section. 201(1), 201(1A) and prosecution
for the offence punishable under section.276B of the Income ... Section. 278AA of
the Income Tax Act, says that "Notwithstanding anything
contained in the provisions of Section. 276A, 276AB or
Section.276B , no person
within the
prescribed time. So cognizance be taken against applicants
under Section 276B of ' The Act '. On that complaint learned
ACJM after taking ... cognizance against the applicants for the
offence under Section 276B of ' The Act ' issued notice to the
applicants and after appearance
person liable to penalty under
section 201 read with section 221 , and would also constitute an offence
under section 276B ."
If plea ... stage of levying of Penalty u/s 221 of the IT Act, 1961, OR prosecution
u/s 276B of the IT Act, 1961, which
waiver of interest leviable under Section 201 (1A) of the Income
Tax Act, 1961 in terms of Section 119 of the said Act. This ... revenue under Section
200 of the Code of Criminal Procedure, 1973 (" Cr.PC ") for alleged
contravention under Sections 276B, read with Sections 278B
second proviso to section 1 94 B , the default attracting ... source. This default,
however, attracted prosecution under the provisions of section
276B , which prescribed punishment for failure to deduct tax
at source or after deducting
what holds good for disallowance under section 40(a)(ia) applies, in principle,
equally to disallowance under section 40(a)(i) as well. In this ... disallowance under section 40(a)(i) , recovery under section 201 , penalty under
section 271C and, in certain situations, even prosecution under section 276B . What
under Section 279(2) of the Income
Tax Act, 1961 rejecting its application whereby relief of
compounding of the offence under Section 276B had been ... proceeded with and apparently a
complaint for the offence prescribed under Section 276B was filed. It
W.P.(C) 3397/2016 Page
pending before the learned Metropolitan
Magistrate, 4th Court, Calcutta under Sections 276B(ii) / 278 of
the Income Tax Act for a period of six weeks
pending before the learned Metropolitan Magistrate, 4th
Court, Calcutta under Sections 276B(ii) / 278 of the Income Tax
Act for a period of six weeks
pending before the
learned Metropolitan Magistrate, 18th Court, Calcutta under Sections 276B / 278B of the
Income Tax Act, 1961 read with Rule
