Section 276D in The Income Tax Act, 1961 [Entire Act]
Section 276D in The Income Tax Act, 1961
276D. [ Failure to produce accounts and documents. [ Inserted by Act 42 of 1970, Section
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1 - 10 of 141 (0.63 seconds)Section 74 in Finance (No. 2) Act, 2014 [Entire Act]
Section 74 in Finance (No. 2) Act, 2014
74. Amendment of section 276D.
- In section 276D of the Income-tax Act, for the words
Section 481 in The Income Tax Act, 2025 [Entire Act]
section 268(1) on or before the date specified in such notice, or wilfully fails to comply with a direction issued to him under section ... extend to one year and with 0 fine. [ Similar to Section 276D from The Income Tax Act, 1961 - Also Refer
M/S Sasken Technologies Limited vs Principal Commissioner Of Income Tax-6 on 21 September, 2023
prosecute the petitioner No.2 for the offence
punishable under Sections 276D and 277 of the Income
Tax Act, 1961 (henceforth referred ... under Section 279(1) of the I.T. Act, to
prosecute the Managing Director of the assessee for
violation of Sections 276D
Ito vs Brij Gopal Chauhan on 1 April, 2015
Thereafter, a notice u/s 143(2) of the Act dated 29.09.2011 and
ITO vs Brij Gopal Chauhan U/s 276D ... accused u/s 271(1)(b) of the Act.
ITO vs Brij Gopal Chauhan U/s 276D
Manish Periwal vs Assistant Commissioner Of Income Tax ... on 24 July, 2017
Income Tax Department against revisionist for commission of offence
under Section 276D of Income Tax Act 1961 for assessment year 2007-08
before the concerned ... relevant sections of Cr.P.C. and
Income Tax Act as well including Sections 280C & 280D of Income Tax
Act. As per Section 280C
Manish Periwal vs Assistant Commissioner Of Income Tax ... on 24 July, 2017
Section 276C
(I) & 277 of Income Tax Act attracted procedure prescribed for trial of
warrant cases whereas the other complaint related to Section 276D ... relevant sections of Cr.P.C. and
Income Tax Act as well including Sections 280C & 280D of Income Tax
Act. As per Section 280C
Swarup Vegetable Products Indus. Ltd. vs Jt. Commissioner Of Income-Tax, ... on 30 June, 2004
which their lordships have categorically held that once Section 276D is omitted from the statute with effect from April 1, 1989 criminal proceedings launched earlier ... offence committed before the omission of Section 276D cannot continue thereafter. The learned counsel for the assessee further placed reliance upon the orders
Income-Tax Officer vs Abdul Razack And Ors. on 6 March, 1989
offence under section 275A , section 276 , section 276A , section 276B , section 276BB , section 276C , section 276CC , section 276D , section 277 or section 278 except with ... against for an offence under section 275A , section 276A , section 276AA , section 276B , section 276C , section 276CC , section 276D , section 276DD , section 276E , section
Anurag Dalmia vs Income Tax Office on 21 July, 2025
enough to prosecute a person
alleging a criminal offence under Section 276D .
44. Section 276C (1) of the IT Act applies only where the Revenue ... provided under Section 271(1)(b) of the IT Act.
Additionally, the same is also an offence under Section 276D IT Act.
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