true or to commit an offence under Sub-section (1) of Section 276C , he shall be punishable.-
(i) in a case where the amount ... 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
Section 2 , Sub-section (13), a director would include any person occupying the position of director by whatever name called and under Section ... offence under Section 275A or Section 276 or Section 276A or Section 276B or Section 276C or Section 276D or Section 277 or Section
assessment under Section 144(b) and imposition of penalty under Section 271(1)(b) but entails a criminal liability under Section 276D ... been accepted as correct. Lastly, it entails a criminal liability under Section 276D , which provides that a person who wilfully fails to comply with such
Section 276B speaks of 'a person'. The word 'person' has a reference to Section 2(31) of the Act. Therefore, Section ... person could be prosecuted Under Section 279 for violation of Sections 275A , 276 , 276A , 276B , 276BB , 276C , 276CC , 276D , 277 or 278. It could
record that the petitioner has made a statement (sic). Looking to Section 277 of the Income-tax Act, it is clear indeed that ... shall not be proceeded against for an offence under Section 275A , 276A , 276B , 276C , 276CC , 276D , 277 , 278 or 278A except at the instance
