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1 - 10 of 12 (0.25 seconds)Section 68 in The Income Tax Act, 1961 [Entire Act]
Section 193 in The Income Tax Act, 1961 [Entire Act]
Section 196 in The Income Tax Act, 1961 [Entire Act]
Section 276C in The Income Tax Act, 1961 [Entire Act]
Section 277 in The Income Tax Act, 1961 [Entire Act]
Section 278B in The Income Tax Act, 1961 [Entire Act]
Section 511 in The Indian Penal Code, 1860 [Entire Act]
Section 277 in The Code of Criminal Procedure, 1973 [Entire Act]
P. Jayappan vs S.K. Perumal, First Income-Tax ... on 17 August, 1984
In this regard, he relied upon the decision in P. Jayappan V. S. K. Perumal, First ITO [1984] 149 ITR 696, in which the apex court had held that the pendency of the reassessment proceedings could not act as a bar to the institution of criminal prosecution for the offences punishable under section 276C or section 277 of the Income-tax Act, 1961.