punishable under section 278 of Income Tax Act, 1961, but maintained the conviction and sentence for an offence punishable under section 277 of the Income ... months under section 276C(1) and further sentenced to undergo simple imprisonment for six months under section 277 by the Chief Judicial Magistrate. The appeal
Chand, Mohanl Lal and Sohan Lal respondents were tried under Section 277 of the I.T. Act and s, 193, IPC , on a complaint filed ... charge under Section 193 , I PC, and acquitted Mohan Lal and Sohan Lal also of the charge under Section 277
could well be one under Sections 397 / 401 of the aforesaid Code, for quashing a charge under Section 277 ... filed against the partners of the firm (including Prem Lata) under Sections 277 / 278 of the I.T. Act as also under various sections
present petition under Section 482 of the Code of Criminal Procedure, 1973, is for quashing of the complaint under Sections 276C, 277 read with Section ... visions of Section 276C of the Act cover a wider field. Under Sub-section (1) of the said section any person who wilfully makes
passed an authorisation/order under Section 279(1) of the Act for launching prosecution under Sections 276C / 277 and 278 of the Act, vide letter ... December 14, 1981, is a correct statement. Therefore, no offence under Section 277 of the Act or under Sections 193 and 196 , Indian Penal Code
also after initiating penalty proceedings under Section 271(1)(c) for concealment of income, a complaint under Section 277 of the Act and Section ... which provides that a prosecution for the offences under Section 276C or Section 277 of the Income-tax Act cannot be launched until reassessment proceedings
277 read with Section 278 of the Income-tax Act and under Sections 193 , 463 and 477 read with Section 109 of the Indian Penal ... provisions of Section 279 of the Income-tax Act, since the offence is alleged to have been committed under Sections 277
against Messrs. Rulia Ram Dewan Chand and its five partners under Sections 277 and 278 of the Income-tax Act, 1961 (as amended ... light of an order passed under the Act."
4. Relevant Sections 277 and 278 of the Income-tax Act, 1961, read :
"277. False
only. Since the lapse was intentional, a complaint under section 277 of the Income-tax Act as amended up to date was also filed ... Kishan and Jiwan Ram, of the commission of the offence under section 277 of the Income-tax Act. The firm was fined
offence under Section 275-A , [ Section 275-
RAVINDER SHARMA B], Section 276 , Section 276-A , Section 276-B , Section ... document
CWP No. 6136 of 2015 2
Section 276-C , Section 276-CC , Section 276-D , Section 277
[ Section 277-A ] or Section 278 except
