date of notice why penal action under Section 68 of the
Companies Act/under Section 628 of the Companies Act should
not have been initiated ... commission of neither any offence
under Section 68 of the Companies Act nor any offence under
Section 628 of the Companies Act is prima facie
against statutory auditors of relevant period under
Section 227 read with Section 233 and under Section 628 of Act.
But, however, it states that ... fact that Section 211 exempts the
auditors from the application of sub-section (1) of Section 211 ,
thereby, Section 628 of the Act does
conferred u/s. 248 (1) of
Cr.P.C. accused No.1 & 2 are acquitted from the offence
punishable u/s. 628 ... conferred u/s. 248
(1) of Cr.P.C., accused No.1 & 2 are acquitted
from the offence punishable u/s. 628
vide order dated 05.08.2017
for an offence under Section 621 read with Section 628 of
Companies Act. They have challenged an earlier order dated ... three years for the said offence i.e. under Section 621
read with Section 628 of Companies Act.
8. As alleged in the complaint, investigation
293665/16, vide order dated 05.08.2017 for an offence under
Section 628 of Companies Act.
2. Herein, undisputedly, criminal complaint came to be
filed ... alleging commission of an offence under
Section 628 of Companies Act.
3. In the course of arguments, learned counsel for
petitioners has submitted that
6827/Mum/2013, A.Y.2010-11
charges of Rs.35,83,628 u/s 40(a)(ia) of the Act for short deduction ... transaction charges of Rs.35,83,628/- paid by the Assessee to BSE
for short deduction of TDS u/s 194J
Cairn Uk Holding Ltd., Ahmedabad vs Dcit (International Taxation), New ... on 9 March, 2017
Page
Resolution under
Section 376(2) having not been obtained, the respondents had
committed an offence under Section 377(2)(4) read with
Section ... High Court, a complaint was filed on October, 24, 2001 under
Section 628 of Companies Act, 1956 alleging fictitious entries
in the books of accounts
Case being 323 of 2002 was filed for
violation of Sections 63 , 68 and 628 of the Companies Act
Page ... remaining six accused were alleged to have
committed default under Sections 63 , 68 and 628 of the Act.
2.3 Pursuant to the complaint so filed
u/s 80IB ,
addition made u/s 145A and restricted the disallowance u/s 14A to Rs.
4,29,880/-. Accordingly, show cause notice ... erred in levying penalty under
section 271 (1) (c) on disallowance u/s 14A of Rs. 21,70,628/- in
spite of the fact that
