under charges Nos. 1 and 3 to 5 under Section 120B , Indian Penal Code, Section 277 of the Income-tax Act read with Section ... convicted under charges 1 and 3 to 5 under Section 120B , Indian Penal Code, Section 277 of the Income-tax Act read with Section
section 271 , section 279(1A) prescribes that such person shall not be proceeded against for an offence under section 276C or section 277 and such ... section 139 or in response to a notice under sub-section (2) of that section or section 148 .
40. The old section 277 had been
definition of "person" under section 2(31) of the Act. The individual liability under section 277 of the Act was irrespective ... with imprisonment, a prosecution under section 276B will not lie against a company, because none of the sections, namely, sections 192 , 200 and 276B uses
section (4A) of that section. Of course, this section, which provides that a person shall not be proceeded against under Section 277 , is mandatory ... against for an offence under Section 275A or Section 276 or Section 276A or Section 276B or Section 277 or Section 278 except
against for an offence under Section 275A or Section 276 or Section 276A or Section 276B or Section 277 or Section 278 except ... order under Sub-section (4A) of that section..,..."
21. This section clearly states that no prosecution under Section 277 and other sections mentioned
definition of "person" under section 2(31) of the Act. The individual liability under section 277 of the Act was irrespective ... with imprisonment, a prosecution under section 276B will be lie against a company, because none of the sections, namely, sections 192 , 200 and 276B uses
under Section 279 of the said Act that the Commissioner of Income-tax alone could sanction prosecution for the offence under Section 277 ... prosecution under Section 52 of the said Act, but whereas under the new Act, the Commissioner alone can institute prosecution under Section 277
read with section 511 , Indian Penal Code and section 277 of the Income-tax Act.
20. The complaint was presented on February ... Summons sent to the accused persons mention only the offence under section 277 of the Income-tax Act and they do not contain the offences
under section 177 , Indian Penal Code, was not maintainable in law as the operation of section 177 , Indian Penal Code, was under section ... prosecution under section 52 of the said Act; but whereas, under the new Act, the Commissioner alone can institute prosecution under section 277
committed offences under sections 120B and 420 read with sections 511 and 193 , Indian Penal Code, and section 277 of the Income ... complaint for offences under section 193 and 420 read with section 511 , Indian Penal Code, and sections 277 and 276C(1) of the learned judge
