matter. Sections 211 and 278 of the I.T. Act have been subjected to amendment mote than once. The present section states :--
" 277 ... under Section 278 became punishable with a term of rigorous imprisonment and with fine.
10. The position thus is that both under Section 277
provisions of Sub-section (2) of Section 240 of the Act.
30. His third contention was that Sub-section (2) of Section ... same section and he has based this argument on the fact that the first clause of sub-Section (l) of Section 277 mentioning the various
section (1A) of Section 279 . Sub-section (1A) contains a bar to the institution or continuance of the prosecution against an assessee under Section 277 ... section (1A) of Section 279 as the order mentioned in that sub-section
is the order which is passed under Sub-section (4A) of Section
complaint against the two appellants and two other persons under Sections 277, 323 and 506 (later part) I. P. C. before the Nyaya Panchayat ... allegations make out offences punishable under the said three sections. Offences punishable under Section 277 and later part of Section
Laws) Order, 1947. Thereafter, the bank was registered in India, under Section 277 of the Act, in its application to India ... defined in Section 2 of the Act.
24. The position of the bank, after its registration in these provinces under Section 277 , Companies Act, would
through Income-tax Officer, Fatehgarh v. Neeraj Dyeing and Ors. under Section 277 of the Income Tax Act 1961 (hereinafter referred ... applicants No. 3 and 4 for constituting the offence under Section 277 of the Act.
5. Heard Sri V.K. Goyal, learned Counsel
11th July 1939 that this Court should pass an order under Section 277-N , Companies Act staying the commencement or continuance of all actions ... Registrar of Joint Stock Companies as required by Sub-section (2) of Section 277-N. This report recommended that proceedings should be stayed as contemplated
that any objection was taken to any of these five under Section 277 Cr.P.C., but what is argued is that the provisions ... section dealing with the general nature of the procedure, and the details of that procedure are to be worked out with reference to Sections 277
true as to attract one of the ingredients of Section 277 , I.T. Act, is a question of fact which could be heard and disposed ... concerned the prosecution under Section 278 as well as under some other sections requires the sanction of the Commissioner under Section
prosecution should not be initiated against him, under Sections 277 and 278 of the Income Tax Act, for having filed false returns of income ... offences under IPC only. Accordingly, Complaint Case was registered under Sections 277 and 278 of the Income Tax Act and the Court of Economic Offences
