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
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
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
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
notice u/s. 142(1) of the Act dt. 19.6.1987
as aforesaid, have committed the offence punishable u/s.
276D of the Income ... further
submitted that the petitioner has applied for compounding
prosecution under Section-276D and 277 of IT Act with
separate format and with an undertaking
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
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
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
