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
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
institution of proceedings under Sections 276C(1) and 276CC of the Act, The provisions of Sub-section (1) of Section 279 of the Act read ... 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
Therefore the outcome of the
proceedings initiated by the Assessing Authority under Section ... offence under section
275A [ section 275B ], section 276 , section 276A ,
section 276B , section 276BB , section 276C , section
276CC , section 276D , section 277 [ section 277A
search is initiated under section
21
132 or books of account, other documents or any assets are
requisitioned under section 132A , in respect of each ... offence under section
275A , section 275B , section 276 , section
276A , section 276B , section 276BB , section
276C , section 276CC , section 276D , section
277 , section 277A
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 ... offence
under section 275A , section 275B ,
section 276 , section 276A , section
276B , section 276BB , section 276C ,
section 276CC , section 276D , section
277 67 , section 277A
Sections 275 »c«{13, 27ec:<:,
276D;'a'n£_1 Vthxe 1Tfssr;§'I11r3 Tax Act, 1961.
t,hc:>ug11 this Iflattfif ... under Section 133 ;%,....Qfv._ti'1¢ E.i1c:ém7ts Act.
Dlzring this
Ishwarappa S/O Kotrappa ... vs Somashekhar S/O Virupakshappa Yadwad on 13 June, 2023
-1
ROAD,
SUBRAMANYAPURA,
BENGALURU 560061.
HAVING PRESENT OFFICE AT
Digitally signed PLOT NO 276D, PHASE 4
by
VIJAYALAKSHMI AVVERAHALLI INDUSTRIAL AREA( KIADB),
BN DABASPETE
Location: HIGH ... SHAMANTH S.N. FOR C/RESPONDENT)
THIS COMMERCIAL APPEAL IS FILED UNDER SECTION
13(1A) OF THE COMMERCIAL COURT ACT, 2015 PRAYING TO
A) CALL
