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
19th Jan., 1990, copy Annex. P-3, found that under Section 278B of the IT Act even the firm is guilty of the offence ... with fine."
9. With effect from 1st Oct., 1975, Section 278B , was also added in the IT Act , which reads as under :
"Offences
dated 19-1-1990, copy Annexure P-3 found that under section 278B of the Income Tax Act even the Firm is guilty ... years and with fine.
9. With effect from 1-10-1975 section 278B , was also added in the Income Tax Act , which reads as under
Section 277 of the Act
and thus, all of them had committed an offence punishable under Sections 276(c) and
277 r/w Section 278B ... found guilty and is convicted under Section 276(c) and Section 277 r/w Section 278B of the Act.
18. Now the next question
learned counsel for the respondent, however, took the aid of Section 278B of the I.T. Act to contend that even a partner ... Keeping apart whether Prem Lata could come within the ambit of Section 278B , it is worthy of notice that the return pertained to the assessment
relevant part of this section, i.e., Sub-section (1), reads as follows :
" Section 278B(1) Where an offence under this Act has been ... behalf of the petitioners. The relevant section, i.e., Section 68 of the abovesaid Act and Section 278B of the present Act, are almost
Shiv Sewak Cotton Company, Kot Kapura, under Section 276B read with Section 278B of the Income-tax Act, 1961 (hereinafter referred ... principal officers and as such, they cannot be convicted under Section 278B of the Act. In this regard, the learned trial court relied upon
Chief Judicial Magistrate, Faridkot, for an offence under Sections 276C and 277 read with Section 278B of the Income-tax Act, 1961, was set aside ... accepted by the Department. But, subsequently, penalty proceedings under Sections 276C , 277 read with Section 278B of the Income-tax Act were initiated.
3. Before
Ludhiana, filed a complaint against the petitioners under Section 276DD read with Section 278B of the Income-tax Act, 1961 (hereinafter referred ... provisions of Section 269SS of the Act and are liable to be prosecuted under Section 276DD read with Section 278B
respondents for the alleged offences committed under sections 276C and 277 read with section 278B of the Income-tax Act, 1961 (for short ... also filed for commission of alleged offences under sections 276C and 277 read with section 278B of the Act. The accused-firm preferred an appeal
