imposed. Section 278AA begins with a non obstante clause and
clearly states that, no person for a failure under Section 276B of the Income ... been used in Section 278B
(1) . As such director is not covered thereunder.
41. Turning to sub-section (2) of Section 278B
imposed. Section 278AA begins with a non obstante clause and
clearly states that, no person for a failure under Section 276B of the Income ... been used in Section 278B
(1) . As such director is not covered thereunder.
41. Turning to sub-section (2) of Section 278B
beyond reasonable doubt.
9.4 The Question of Willfulness: Section 278E and the
Burden of Proof
Section 276B Of The I T Act, 1961 Reads ... Accused No. 1 and is directly liable
under Section 278B read with Section 276B of the IT Act.
9.6 Issue of Liquidation and Continuation
XXII of the I.T. Act relates to offences and prosecutions. Section 276B deals with failure to pay tax deducted at source. This section specifies ... mandated under Section 194A of the Act. As a result of this deliberate default, a prima facie offence under Section 276B of the Income
petitioner and respondent No.3 for the
offence punishable under Section 276B read with Section 278B
of the I.T. Act due to non-payment ... assail the proceedings
initiated against him for the offence punishable under Section
276B read with Section 278B of the I.T Act. He contends that
2018, discharging the
respondent/accused for the offence punishable under
Section 276B of the Income Tax Act, 1961.
2. Heard the learned counsel ... 2018
alleging that they had committed offence punishable under
Section 276B of the Income Tax Act, 1961. Respondent
herein is accused
learned Court has taken cognizance under Section 276B read
with Section 278B of the Income Tax Act, 1961.
3. The crux of allegation everywhere
UDAY KUMAR, J.: -
(ORAL)
1. This revisional application, filed under Section 482 of the Code of Criminal
Procedure, 1973, is directed against the proceedings ... criminal prosecution
initiated by the Income Tax Department under Sections 276B(ii) and 278B of
the Income Tax Act, 1961, relating to the alleged
UDAY KUMAR, J.: -
(ORAL)
1. This revisional application, filed under Section 482 of the Code of Criminal
Procedure, 1973, is directed against the proceedings ... criminal prosecution
initiated by the Income Tax Department under Sections 276B(ii) and 278B of
the Income Tax Act, 1961, relating to the alleged
petitioners had filed an application seeking compounding of the
offence under Sections 276B read with Section 278B of the Income Tax
Act, on account ... already deducted by the petitioners, resulting in initiation of
proceedings under Sections 276B read with Section 278B of the Income
Tax Act. It is also
