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 ... clause (c) of section 269UA .
(IA) A person shall not be proceeded against for an offence under section 276C or section 277 in relation
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 ... Criminal Procedure , 1973, an offence punishable Under Section 276B or Section 276C or Section 276CC or Section 277 or Section 278 shall be deemed
under section 420 read with section 511 , Indian Penal Code; the second charge is under section 193 , Indian Penal Code, read with section ... convicted the accused under section 420 read with section 511 , Indian Penal Code, and under sections 276C and 277 , Income-tax Act, and sentenced
institution of the criminal prosecution for the offence under Section 276C or Section 277 of the Act. In considering the said aspect, the Supreme Court ... proposition that no proceedings can be initiated at all under Section 276C and Section 277 as long as some proceeding under the Act in which
Penal Code (28 counts), and section 471 read with section 468 , Indian Penal Code (42 counts), and under section 277 of the Income ... also.
10. Learned counsel appearing for the accused would contend that section 277 of the Income-tax Act under which the Department has filed
Criminal Case No. 310C of 1973 against the respondent under Section 277 of the Income-tax Act, 1961, read with Section 177 of the Indian ... Magistrate took cognizance of the offence and issued process. Charges under Section 277 of the Income-tax Act read with Section 177 of the Indian
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 ... clause (c) of section 269UA .
(1A) A person shall not be proceeded against for an offence under section 276C or section 277 in relation
Authority passed order on 16-9-1989 under section 143 sub-section (3) read with section 147 of the Income-Tax Act for the above ... Appellate Authority. The Court found that the prosecution under section 277 was launched on the basis of the finding in the original assessment order
evidence. Aggrieved by the same, the appellant-assessee filed an application under Section 482 , Criminal Procedure Code, before the High Court and the High Court ... income amounted to suppression and thus he was liable under Section 277 of the Income-tax Act and that in view of the fact that
offences under sections 193, 420 read with section 511 of the Indian Penal Code and sections 276C(1) and 277 of the Income ... alleged that she had committed an offence punishable under section 277 of the Income-tax Act, 1961. Since similar allegations pertaining to the offences
