December, 2000 directing framing of the charges under Section
276 C(1) and Section 277 of the Income Tax Act, 1961.
2. Briefly stated ... sanction under Section 279 of the
Act, a complaint was filed against the present petitioners under
Section 276 C(1) and Section 277
Commissioner" in view of section 279(1) of the said Act. The complaint under section 277 filed by the Income-Tax Officer ... meaning of the proviso (aa) to section 200 Criminal Procedure Code in respect of the complaints under section 277 . Similarly, the Income-Tax Officer
section (1A) of Section 279 contains a bar to the institution or continuance of the prosecution against an assessed under Section 277 . The import ... 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
Central Circle xviii, New Delhi, filed a complaint for offences under sections 277 and 278 of the Act and sections 177 and 109 , Indian Penal ... true. The company had thus committed an offence punishable under section 277 of the Income-tax Act and section 177 of the Indian Penal Code
Gulab Rai Vs. vs Municipal Corporation Of Delhi And ... on 1 March, 1990
Equivalent citations
offence under section
275A 3 [, section 275B ], section 276 , section 276A ,
section 276B , section 276BB , section 276C , section
276CC , section 276D , section 277 4 [, section ... section 269UA .]
5
[(1A) A person shall not be proceeded against for an
offence under section 276C or section 277 in relation to
the assessment
issue of a notice under section 274 read with section 273 of the NewAct and section 274 read with section ... While these proceedings under sections 274 read with section 273 of the New Act and section 274 read with section 271 of the NewAct were
proviso to section 22 . The Rajasthan High Court in DCM's case (supra) not only referred to proviso to section 22 for according statutory ... this juncture, point out that by virtue of the proviso to section 277 of the Delhi Municipal Corporation Act, 1957. Clause Vi of the Schedule
respondent/ department also preferred two separate criminal
complaints under Section 276-C (1) and Section 277 of the Income
Tax Act being CC No. 528982 ... dated 12 th
January, 2016, under Section 276-C (1) and Section 277 of the Income
Tax Act shall take place before the court concerned
shall not be proceeded against for an offence under Section 276C or Sec- Section 277 in relation to the assessment for an assessment year ... Section 273A . Section 297(1A) comes into operation and acts as a statutory bar for proceeding with the prosecution under Section 276C or Section 277
