complainant is under section 200 of Cr.P.C.
alleging that the Accused No.1 committed the offence
punishable under section 276B of the Income ... interest
under section 201(1A) of the Act and is not applicable to
the initiation of proceedings under section 276B of the Act.
Lrd counsel
answer
is emphatically in the negative. Section 278AA is nothing
else but a proviso to section 276B of the Act, but a separate
section ... meaning of section 201 read
with section 221 of the Act, "reasonable cause or excuse" as
used in section 276B prior
answer
is emphatically in the negative. Section 278AA is nothing
else but a proviso to section 276B of the Act, but a separate
section ... meaning of section 201 read
with section 221 of the Act, "reasonable cause or excuse" as
used in section 276B prior
answer
is emphatically in the negative. Section 278AA is nothing
else but a proviso to section 276B of the Act, but a separate
section ... meaning of section 201 read
with section 221 of the Act, "reasonable cause or excuse" as
used in section 276B prior
accused herein have faced the trial for the offence
punishable under section 276B of the Income Tax Act,
1961, based on the complaint instituted ... section
248(1) of the Cr.P.C. the accused No.1 to 3 are
acquitted from the charge of offence punishable under
section 276B
answer is emphatically in the negative. Section 278AA
is nothing else but a proviso to section 276B of the Act, but
a separate section ... meaning of section 201
read with section 221 of the Act, "reasonable cause or
excuse" as used in section 276B prior
mandatory to issue
notice under section 2(35)(b) in case the prosecution is for the offence under
section 276B and not otherwise ... answer is
emphatically in the negative. Section 278AA is nothing else but a proviso to
section 276B of the Act, but a separate section
proceeded
against for an offence under section
275A , section 275B , section 276 , section
276A , section 276B , section 276BB , section
276C , section 276CC , section 276D , section ... Criminal Procedure , 1973 (2 of 1974),
an offence punishable under section 276B or
section 276C or section 276CC or section 277
or section 278 shall
payments under Land A
cquisition Act are covered by section 194A
1. According to section 194A of the Income-tax Act, 1961,
any person ... accordance with the provisions of section 201 . In this
connection attention is also invited to the provisions of
section 276B of the Income
Interpreting the provisions of
Section 276B, a Single Judge of the High Court observed
that "there is no provision in the Income ... delay in deduction or for non-
payment in time. Under Section 276B , delay in payment of
income tax is not an offence". According
