person shall not be proceeded against
for an offence under section 276C or section 277
in relation to the assessment for an assessment
year ... assessee is reduced under Section 273A , such an assessee cannot be
proceeded against for offences under Sections 276C or 277. The term
used
Principal Director of Income
Tax(Investigation), Tamil Nadu & Pondicherry under Section 277 of the
Income Tax Act, 1961. The complaint is with respect ... Therefore, the respondent
complainant preferred a complaint for the offence under Section 277 of
Income Tax Act.
3. The learned counsel for the petitioner submitted
clause (iii) of sub- section (1) of section
271 has been reduced or waived by an order under section 273A . Section
273A(1)(ii) provides ... section
273A , section 279(1A) comes into operation and acts as a statutory bar for
proceeding with the prosecution under section 276C or section 277
Sections 193 and 199 read
with Section 120B of IPC and accused Nos.2 to 5 had
committed an offence punishable under Sections 278 ,
277 ... elaborate his submission by contending that
offence punishable under Section 276C(1) and Section
277 of the IT Act are compoundable offences under
Section
under Section 279(1A) of the Act that a person shall not be
proceeded against for an offence under Section 276C or 277 in relation ... person shall not be proceeded against for an
offence under Section 276C of Section 277 in relation to the
assessment for an assessment year
conduct
of the Petitioner clearly made out the offence under section 277 I.T.Act and the
same cannot be quashed at this stage. Hence ... section 132 (4-A) which would establish
the ingredients of the aforesaid two criminal
offences contemplated under sections 276-C and
277 of the Indian
with the
deceased at the time of the incident was recorded under Section 161 . The
statement details the alleged incident and names all five accused ... accused Anil Kumar alias
Bhirriya according to his disclosure memo under Section
12
277 of the Evidence Act. Seizure memo of mobile was
concluded
influencing
the witnesses.
15. Moreover, the offences punishable under Section 276C (1)and Section
277 of the Income Tax Act, 1961 are compoundable offences ... also not in dispute that the offences under Section 276C , 277 of
the Income Tax Act alleged against the petitioner are compoundable
offences
supported irrespective of any unpleasant
consequences, that may ensue. (Chapter XXXIV)
277. Section 21A of the Puri Sree Jagannath Temple Act
should be amended
conditions and restrictions under Sections 11 and
13 for claiming exemptions. (See also Expln. (1) to Section 11(1) .]
(d) Section 11(1)(d) specifically ... section 2(24)(iia) is concerned, this
section has to be read in the context of introduction of section 12 . It is
significant that section
