Section 278B in The Income Tax Act, 1961 [Entire Act]
Section 278B in The Income Tax Act, 1961
278B. [ Offences by companies. [Inserted by Act 41 of 1975, Section
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1 - 10 of 807 (0.80 seconds)Income-Tax Officer vs Roshni Cold Storage (P.) Ltd. And Ors. on 20 July, 1998
accused therein not guilty of the offences under Section 276B and Section 276B read with Section 278B of the Income-tax Act, 1961, and under ... under Section 276B and Section 276B read with Section 278B of the Income-tax Act, 1961, regarding the case concerned with
Income-Tax Officer vs Dinesh K. Shah And Ors. on 12 August, 1996
Madras-8, against the respondents herein under Section 276B and Section 276B read with Section 278B of the Income-tax Act, 1961 (hereinafter referred ... defined under Section 2(17) and not to a firm defined under Section 2(23) .
9. Section 276B is a penal section for failure
Manian Transports And Others vs S. Krishna Moorthy, Income-Tax Officer on 5 October, 1990
diligence to prevent the commission of such offence. Sub-section (20 of section 278B states that where an offence under the Act had been committed ... section (1). Before the introduction of this section, a firm alone could have been proceeded against. Therefore, earlier to the introduction of section 278B
Tmt. Thangalakshmi vs Income-Tax Officer on 20 August, 1993
under sections 193 , 197 , 420 read with section 511 of the Indian Penal Code and sections 276C , 277 read with section 278B of the Income ... accused committed offences under sections 193 , 197 , 420 of the Indian Penal Code read with section 276C and section 278B of the Income
Sh. R.K. Jain (Raj Kumar Jain Huf) And ... vs Commissioner Of Income-Tax And Ors. on 15 March, 1996
under Section 482 of the Code of Criminal Procedure, 1973, is for quashing of the complaint under Sections 276C, 277 read with Section 278B ... Department has discharged its primary burden under Sub-section (1) of Section 278B of the said Act, the accused has the opportunity
Sushila Industries And Ors. vs Deputy Commissioner Of Income-Tax on 5 April, 1990
thereby all the petitioners rendered themselves liable under Section 277 read with Section 278B of the Act.
3. The complainant has examined some witnesses ... wording of Section 23C(2)."
13. Section 10 of the Essential Commodities Act, 1955, also contains provisions similar to Section 278B of the Income
Parmeet Singh Sawney vs Dinesh Verma And Another on 11 August, 1987
respect of the prosecutions initiated against the petitioners under section 278B of the Income-tax Act for the assessment year 1974-75 (accounting year ... liable to be proceeded against. Before the introduction of this section ( section 278B ), a firm alone could have been proceeded against. Mr. Jolly states that
Mr.Kalanithi Maran vs Adani Exports Ltd. And Another on 28 March, 2018
Limited.
(iv) Section 2(35) is for holding a person as a Principal Officer of a company and Section 278B clearly states that where ... conduct of its business committed offences under Section 276B(ii) read with Section 278B of the Income-tax Act. Under Section 278B
Section 487 in The Income Tax Act, 2025 [Entire Act]
section (1), or the director, manager, secretary or other officer of the company referred to in sub-section (3), shall be liable to be proceeded ... individuals, means any member controlling the affairs thereof. [ Similar to Section 278B from The Income Tax Act, 1961 - Also Refer