section (1) or sub-section (2) of section 272A , sub-section (1) of section 272AA or section 272B or sub-section (1) of section 272BB ... section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section
namely, section 278AA which reads thus :
"Notwithstanding anything contained in the provisions of section 276A, section 276AB, section 276DD or section 276E, no person ... against for an offence under section 275A, section 276A, section 276AA, section 276B, section 276C, section 276CC, section 276D, section 276DD, section 276E, section
fringe benefits under sub-section (1) of section 115WD or return of income under sub-section (1) of section 139
(i) for any assessment year ... proceeded against for an offence under section 276BB , section 276C , section 276CC , section 276D , section 277 , section 277A or section 278 except with the previous
271BB , Section 271C , Section 271D , Section 271E , Section 271F , Section 271FA , Section 271FB , Section 271G , Clause (c) or Clause (d) of Sub-section ... section (2) of Section 272A , Sub-section (1) of Section 272AA or Section 272B or Sub-section (1) of Section 272BB or Sub-section
complaint as per the power vested in Section 279 of the Income Tax Act. Section
279 of the Income Tax Act deals with the previous ... offence under section 275A (275B) , section 276 , section 276A ,
section 276B , section 276BB , section 276C , section 276CC , section 276D , section
277 section 277A or section
fringe benefits under sub-section (1) of Section 115WD or return of income under sub-section (1) of Section 139-
(i) for any assessment year ... offence under Section 275A , Section 275B , Section 276 , Section 276A , Section 276B , Section 276BB , Section 276C , Section 276CC , Section 276D , Section 277 , Section 277A
sections 276C and 277 of the Act. So this submission will not hold good.
8. Submission Nos. (i) and (ii) : To consider these submissions, section ... 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
case cannot be quashed as against the first accused for offences under sections 276C and 277 of the Income-tax Act.
27. I shall next ... against for an offence under section 275A , section 276A , section 276AA , section 276B , section 276C , section 276CC , section 276D , section 276DD , section 276E , section
cause to escape from the rigour of levy of penalty under Sections 276D
and 276E of the Act. Reference was made to paragraph ... quoted hereinbelow:-
“19. It is important to note that another
provision, namely, section 273B of the Act was also
incorporated which provides that notwithstanding
anything
case cannot be quashed as against the first accused for offences under sections 276C and 277 of the Income-tax Act.
I shall next pass ... against for an offence under section 275A , section 276A , section 276AA , section 276B , section 276C , section 276CC , section 276D , section 276DD , section 276E , section
