section (1) of Section
271, Section 271A 4203[Section 271
AA], Section 271B 4204[Section 271
BA], 4205[Section 271
BB, 4206[Section ... Section 271FAB,
Section 271FB, Section 271G, Section
271GA, 4211[Section 271
GB,]]] 4212[Section 271
H,] 4213[Section
Section 124 in The Finance Act, 2023
124. In section 276B of the Income-tax Act,—
(A) in the opening portion, the words
under sub-section
(1A) of section 192 .
And as per the provisions of rule Section 276B of IT Act,
which reads as under:
276B ... required by or
under-
(i) Sub-section (2) of section 115-O ; or
(ii) The second proviso to section 194B ,
he shall be punishable with
Section 271C, Section 271 CA], Section 271D, Section
271 E, 4207[Section 271F,] 4208[Section 271FA 4209[,
4210[Section 271FAB, Section 271FB, Section 271G, Section ... 271GA, 4211[Section 271 GB,]]] 4212[Section 271 H,]
4213[Section 271I,] 4214[Section 271J,] clause (c) or clause (d)
of sub section
since the assessee has
filed application for compounding the offence under
Section 276B after a delay of 4 years 6 months and 2
days from ... Notice dated
18.11.2016 to the petitioner for the offence punishable under Section
276B read with Section 278B of the IT Act, 1961 for belated payment
since the assessee has
filed application for compounding the offence under
Section 276B after a delay of 4 years 6 months and 2
days from ... Notice dated
18.11.2016 to the petitioner for the offence punishable under Section
276B read with Section 278B of the IT Act, 1961 for belated payment
since the assessee has
filed application for compounding the offence under
Section 276B after a delay of 4 years 6 months and 2
days from ... Notice dated
18.11.2016 to the petitioner for the offence punishable under Section
276B read with Section 278B of the IT Act, 1961 for belated payment
section of the I.T. Act, 1961 from payments
made to various parties. That the said default amounts
to an offence punishable u/s 276B ... language of Section 278B is similar to
Section 141 of the Negotiable Instruments Act, 1881. However, in
case of complaint under Section
respondent calling the petitioner to show cause under
Section 279(1) read with Section 276B(a) of the Income ... respondent calling the petitioner to show
cause under Section 279(1) read with Section 276B(a) of the Income Tax
Act, 1961 in the petitioner
certain
cases Notwithstanding anything contained in the
provisions of section 276A , section 276AB [or
section 276B ,] no person shall be punishable for
any failure referred ... conferred under section
248(1) of Cr.P.C., the accused No.1 is acquitted
for the offence punishable under section 276B
of the Income
