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
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
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
order on sentence passed by Trial Court for the offence
under Section 276D of the Act deserves to be set aside as no charge ... under Section 276(C)(1) and 277 of
the Act. None of the appellants has been held guilty of the offence
under Section 276D
believe, a fact.
27. Sub section (2) of this section further provides that for
the purposes of this section a fact can be said ... found guilty and convicted for the offences under section 276CC and
section 276D of the Income Tax Act 1961. Copy of this judgment be
placed
caused to either of party, hence charge u/s
276 B ordered to be read u/s 276D of IT Act.
A) The relevant provisions ... section 276D as well as 277 of the Act is
ITO vs Renu Kalra 5 of 11
reproduced as below:
[276D. Failure to produce accounts
offence punishable u/s 276 C(2), 276D read with
section 279 of the Income Tax Act, 1961 (hereinafter called ... penalty or interest. A show cause notice for
prosecution u/s 276CC / 276D and 276C was served upon the accused fixing
the date of hearing
required by or under,
(i) subsection (2) of section 115O; or
(ii) the second proviso to section 194B ,
he shall be punishable with ... offence under [ section 275B ,] section
276 , section 276A , section 276B , section 276BB , section 276C ,
section 276CC , section 276D [ section 277 , section 277A or
section
notice u/s 142(1) of the Act on false ground and thereby committed an
offence punishable u/s 276 C/276D read with section ... This complaint is filed by the complainant against the accused u/s
276C/276D/277 of the Act and the charge was framed against
notice u/s 251 Cr.P.C. was given to the accused for the offence
punishable u/s 276D of the Act to which accused ... accused is
hereby held guilty and convicted for the offence punishable u/s 276D of
Income Tax Act.
(GORAKH NATH PANDEY)
ACMM(Spl. Acts), CENTRAL
