committed by the accused which is made punishable under section 276B read with section 278B of the Income-tax Act, 1961 (hereinafter referred ... alleged that an offence punishable under section 276B , read with section 278B of the said Act, has been committed. Criminal Complaints
offences punishable under section 276B read with section 278B of the Income-tax Act, 1961 ("the Act", for brief).
2. The facts giving ... herein with the offences punishable under section 276B read with section 278B of the Act. It is needless to say that separate complaints were filed
about the concealment and thereby committed offence
under Section 276C(1) , Section 277 read with Section 278B of the
Act, and Criminal Case No.2707 ... under Section
139 and assessments under Section 143 of the Act and the Assessing
Officer, who had passed the orders under the said Section
these three petitions with the same parties, provisions of Section 482 of the Criminal Procedure Code, 1973 (for short, "the Code") are invoked ... against the petitioners for the alleged offences punishable under Section 276B read with Section 278B of the Income-Tax Act, 1961.
1.1. It was fairly
FERA Act of 1973, Section 17 of the Prevention of Food Adulteration Act, Section 176B of the Income-Tax Act, Section 140 of Customs ... attempts in my opinion, it is not possible to hold that Section 278B of Income-tax Act which is pari materia with Section 9AA that
challenging quashing of the complaint lodged
under Sections 276C(1) , 277 and 278B of the IT Act as in the
present case. It is submitted ... inter alia alleging commission of offences
punishable under Section 276C , Section 277 read with Section 278B of the
Act. A bare perusal of Section
persons for the offence under Sections 276C(1) and 277 of the Income Tax Act, 1961 read with Section 278B of the Income ... offence under Sections 276C(1) and 277 read with Section 278B of the Income Tax Act and Criminal Case
persons, for the offence under Sections 276(1) and 277 of the Income-tax Act, 1961, read with Section 278B of the Income ... Case No. 251/92 for the offence under Section 276C(1) and 277 read with Section 278B of the Income-tax Act and Criminal Case
notice given under clause (i) of sub-
section (1) of section 142 or section 148 or section 153A , he
shall be punishable ... fringe benefits under sub-section (1) of section
115WD or return of income under sub-section (1) of section
139 ]--
(i) for any assessment year
2010
ORAL
ORDER
1. The
appellant has preferred this appeal under sec. 377 of CrPC against
the order dated 21.5.1993 passed in Criminal Case ... each count for the offence punishable under sec. 276B read with
section 278B of the Act.
2. Heard
Mrs. Mauna Bhatt learned advocate
