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
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
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
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
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
have pointed out earlier, when the Legislature intended that the offence under section 277 should be met with punishment of compulsory imprisonment and fine, courts ... 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
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
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
fringe benefits under sub-section (1) of section 115WD or return of income under sub-section (1) of section 139
(i) for any assessment year ... proceeded against for an offence under section 276BB , section 276C , section 276CC , section 276D , section 277 , section 277A or section 278 except with the previous
