offence punishable u/s 276 C(2), 276D read with
section 279 of the Income Tax Act, 1961 (hereinafter called ... penalty or interest. A show cause notice for
prosecution u/s 276CC / 276D and 276C was served upon the accused fixing
the date of hearing
notice u/s 142(1) of the Act on false ground and thereby committed an
offence punishable u/s 276 C/276D read with section ... This complaint is filed by the complainant against the accused u/s
276C/276D/277 of the Act and the charge was framed against
notice u/s 251 Cr.P.C. was given to the accused for the offence
punishable u/s 276D of the Act to which accused ... accused is
hereby held guilty and convicted for the offence punishable u/s 276D of
Income Tax Act.
(GORAKH NATH PANDEY)
ACMM(Spl. Acts), CENTRAL
notice u/s 251 Cr.P.C. was given to the accused for the offence
punishable u/s 276D of the Act to which accused ... accused is
hereby held guilty and convicted for the offence punishable u/s 276D of
Income Tax Act.
(GORAKH NATH PANDEY)
ACMM(Spl. Acts), CENTRAL
notice u/s 251 Cr.P.C. was given to the accused for the offence
punishable u/s 276D of the Act to which accused ... accused is
hereby held guilty and convicted for the offence punishable u/s 276D of
Income Tax Act.
(GORAKH NATH PANDEY)
ACMM(Spl. Acts), CENTRAL
learned Trial Court framed charges against the petitioner under
Sections 276C(2) , 276CC and 276D of IT Act.
2. The brief facts of the case ... punishable under Section 276 CC besides under Section 276 D
of the Act by not willfully complying with the notices served under
Section
filed without any
ground.
6. Relevant provisions of section 276D is reproduced below:
[276D. Failure to produce accounts and documents. If a person willfully ... accused is
hereby held guilty and convicted for the offence punishable u/s 276D of
Income Tax Act.
(GORAKH NATH PANDEY)
ACMM(Spl. Acts), CENTRAL
