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
ground in either of the appeal in respect of
the offence U/s 276D IT Act. The appeal had been filed challenging ... bearing on the present complaint
at least in respect of offence U/s 276D IT Act. Moreover, no prayer
for quashing of the proceedings
summoning. Perused the record.
The present complaint has been filed U/s 276D with the
allegation that the proposed accused vide his letter dated ... there is sufficient material on record
disclosing the commission of offence u/s 276D , r/w
Section 278E of Income Tax Act as the details
file the return of income in compliance to the
notice u/s 148, without placing any reasonable cause
before the Assessing Officer for non compliance ... reasonable cause, which is an offence punishable
by rigorous imprisonment under section 276D of the IT Act.
5. On the facts and circumstances
Rongon Mukhopadhyay
Cr. M. P. No. 386 of 2002
An Application under Section 482 of the Code of Criminal
Procedure, 1973
Anil Kumar ... whereunder,
cognizance has been taken for the offences punishable u/s 276C /
276CC / 276D of the Income Tax Act, 1961 and Section
