words "without reasonable cause or excuse" have been omitted from Section 276B of the Act ; as such, after the amendment, an accused incurs ... without reasonable cause or excuse" have been omitted from Section 276D and various other sections of the Act and Section 278AA has been inserted
Special Judge, Economic Offences, Muzaffarpur had taken
cognizance of offences under Sections 276C , 276D & 277 of the Income Tax
Act, 1961 (hereinafter referred ... namely Smt. Rajmani Devi on allegation of commission of offences under
Sections 276C , 276D & 277 of the Income Tax Act. It was disclosed
under the Prevention of Corruption Act for which sanction was necessary under Section 6 of that Act was invalid and, therefore, the cognizance taken ... offence under Section 2 75 A, Section 276A , Section 276AA , Section 276B , Section 276C , Section 276CC , Section 276D , Section 276DD , Section 276E , Section 277 , Section
quite different and it would be better to quote Section 279 of the Act.
"279. Prosecution to be at the instance of Commissioner ... against for an offence under Section 275A , section 276A , Section 276AA , Section 276B , Section 276C , Section 276CC , Section 276D , Section 276E , Section 277 , Section
under the Prevention of Corruption Act for which sanction was necessary under section 6 of that Act was invalid and, therefore, the cognizance taken ... against for an offence under section 275A , section 276A , section 276AA , section 276B , section 276C , section 276CC , section 276D , section 276DD , section 276E , section
