Section 70, for sub-Sections (1) and (2) (w.e.f. 1.10.1991).] [section 275-A,] [ Inserted by Act 1 of 1965, Section ... Section 108 (w.e.f. 1.6.2002).] [section 276, section 276-A, section 276-B, section 276-BB, section 276-C, section 276-CC, section 276
section (1) of
Section 139 cannot be accepted for more reasons
than one.
One of the significant terms used in Section
276-CC ... been filed within sub-
section (1) and sub-section (2). The time limit
was provided in clause (b). Section 276-CC refers
Section 278A in The Income Tax Act, 1961
278A. Punishment for second and subsequent offences. [Inserted by Act 41 of 1975, Section ... offence under section 276-B [or section 276BB] or sub-section (1) of section 276-C or section 276-CC ] [Substituted
Section 279A in The Income Tax Act, 1961
279A. [ Certain offences to be non-cognizable. [ Inserted by Act 41 of 1975, Section ... offence punishable under section 276-B or section 276-C or section 276-CC or section 277 or section 278 shall be deemed
Section 278-B of
the IT Act for prosecution of the accused. On 6th August, 2014 the
complaint was filed under Section 276-CC read ... presumption under Section 278B against him, when the
ITR was not filed within time and the offence under Section 276 CC was
committed. No doubt
only in sub-section (1) of Section 139 and not in sub-section (4). Even if a return is filed under Section 139(4) that ... return within the time as prescribed under sub-section (1) of Section 139 .
Section 276-CC refers to "due time" in relation
institution of proceedings under Section 279 (1)
which provision also governs the process relating to offence under
Section 276 CC. There was no impropriety ... judgment assessment under Section 144 of the Act and
later show-cause notices were issued for initiating
prosecution under Section 276-CC
judgment assessment under Section 144 of the Act
and later show-cause notices were issued for initiating
prosecution under Section 276-CC ... control the main section, it only confers some
benefit to certain categories of assessees. In short, the
offence under Section 276-CC is attracted
altogether wrong. Secondly, the
provisions of section 139(4) are different from the section 276 (CC) of
the Income Tax Act. The section 276(CC ... applicant/ assessee is incorrect. The provisins of
section 139(4) are different from the section 276(CC) of the Income
Tax Act. The section276
CC was also considered
and section 276 CC of the said statute is quoted below:
"276.-CC. Failure to furnish returns of income ... under Section 142 or Section 148 of the Act.
15 [Cr.M.P. No. 1245 of 2017]
The proviso to Section 276-CC gives some
