prosecute the petitioner No.2 for the offence
punishable under Sections 276D and 277 of the Income
Tax Act, 1961 (henceforth referred ... under Section 279(1) of the I.T. Act, to
prosecute the Managing Director of the assessee for
violation of Sections 276D
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
court, also be liable to
fine.
Explanation.--For the purposes of this section, a wilful
attempt to evade any tax, penalty or interest
chargeable ... offence under section 275A , section 275B , section
276 , section 276A , section 276B , section
276BB , section 276C , section 276CC , section
276D , section 277 , section 277A
present case,
prosecution has been launched by filing complaint u/s 276CC &
276D of the Act for the A.Y.2013 ... assessee vehemently submitted that
the prosecution has been initiated u/s 276CC & 276D of the Act
which are failure to file return of income
challenge the order dated 09.03.2018
passed by respondent no.1 under Section 279(2) of the Income Tax Act,
1961 [In short ... filed by
the petitioner for compounding the offences punishable under Sections
276C(1) , 276D and 277 of the Act inter alia, concerning Assessment Year
Ishwarappa S/O Kotrappa ... vs Somashekhar S/O Virupakshappa Yadwad on 13 June, 2023
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