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
complaint as per the power vested in Section 279 of the Income Tax Act. Section
279 of the Income Tax Act deals with the previous ... offence under section 275A (275B) , section 276 , section 276A ,
section 276B , section 276BB , section 276C , section 276CC , section 276D , section
277 section 277A or section
firm. Upon
scrutiny, notice u/s 143(2) dated 27.09.2011 was issued to the assessee followed
by another notice dated 29.09.2011 ... Since no
compliance was made by the assessee, notice u/s 271(1)(b) and 276D of the Act
was issued on 24.08.2012 followed
sections
are included III Category'B':
S.No Section Description / Heading of Section
i 276A Failure to comply with the provision
of sections ... with the provisions of section
269 AB or section 269 I.
iii 276AB Failure to comply with the provisions
of sections 269UC , 269UE and 269UL
