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.
Signature Not Verified
aforesaid, notice under Section 274 r/w Section 271 of the Act was
issued for non compliance of Section 142(1) of the Act, which ... punishable with rigorous imprisonment for a term upto one year under
section 276D of the Act. It is alleged that the petitioner did not disclose
this order would show that the learned ASJ took note of Sections 276CC , 276D and 278B of the Act to find that if a person ... entire material placed on record, a prima facie case Under Section 276CC , 276D r/w 278B of the Income Tax Act has been made
shall not be
proceeded against for an offence under Section 276-C -1 or
Section 277 in relation to the assessment for an assessment year ... offence under section
275A 3 [, section 275B ], section 276 , section 276A ,
section 276B , section 276BB , section 276C , section
276CC , section 276D , section 277 4 [, section
ground in either of the appeal in respect of
the offence U/s 276D IT Act. The appeal had been filed challenging ... bearing on the present complaint
at least in respect of offence U/s 276D IT Act. Moreover, no prayer
for quashing of the proceedings
summoning. Perused the record.
The present complaint has been filed U/s 276D with the
allegation that the proposed accused vide his letter dated ... there is sufficient material on record
disclosing the commission of offence u/s 276D , r/w
Section 278E of Income Tax Act as the details
issued to the assessee. Thereafter, a notice dated
23.09.2016 under Section 276D of the Act was issued to the assessee
to show cause ... prosecution proceedings under Section
276D of the Act be not initiated. In response to the same, a reply was
submitted on behalf of the assessee
court, also be liable to
fine.
Explanation.--For the purposes of this section, a wilful
attempt to evade any tax, penalty or interest
chargeable ... offence under section 275A , section 275B , section
276 , section 276A , section 276B , section
276BB , section 276C , section 276CC , section
276D , section 277 , section 277A
constituted firm relevant for the accounting year 1988-89. The notice under Section 142 was also served on accused No.8, Shri. V.P. Punj ... against the petitioners is entirely misconceived, contrary to the provisions of Section 276Cc , 276D and 278B of the Act.
(5) Admittedly, accused
Rajinder Kumar ", under the provisions of Sections 276C (1) /
276D and 277 of the Income Tax Act, 1961 against the petitioner in respect ... Rajinder
Kumar ", filed under the provisions of Sections 276C (1) / 276D and 277 of
the Income Tax Act and all consequential proceedings arising there
