concerned with prosecution for an offence under
Sections 276C, 277 and 278 read with Section 278B of the Income Tax Act,
1961. Each ... situation arising out of a prosecution under Sections 276C , 277 , 278 read
with Section 278B of the Income Tax Act, 1961 and the judgment
view of the aforesaid and on perusal of record, Section 278B
makes the persons responsible in running the company vicariously
liable.
6. Section 278B ... guilty of contravention".
9. The said provision is similar to Section 278B which is states that
every person who was in charge
complainant for commission of an offence punishable u/s 276C(2) read
with section 278B of the Income Tax Act, 1961, against the accused persons ... filed by the complainant to punish the accused u/s 276C(2)
read with section 278B of the Act and the charge was framed against
Oral)
1. The present petition is filed by the petitioner under Section 482
of the Cr.PC against the order dated 22.05.2004 passed ... filed by the respondent for the offence punishable under
Section 276AB read with Section 278B of the Income Tax Act (hereinafter
referred
under Sections 200 and
190(1) of Cr.PC, against the the Petitioners/Accused for the offences
under Sections 276C(2) read with 278B ... pending due to be paid
and hence, invoking presumption under Section 278B of the Income Tax
Act, 1961, the complaint has been filed as stated
against eleven other companies punishable under section 120B of the IPC
with Section 277A / 278B of the I.T. Act 1961.
2. The allegations levelled ... other
11 companies have committed offence punishable under Section 120B of the
IPC with section 277A / 278B of the IT Act 1961.
3. Mr. Sandipan
Hazaribagh.
5. It was further alleged that a search was conducted under Section 132 of the Income-tax Act in the business premises ... conduct of the business of the firm, as required under Section 278B of the said Act.
10. Learned counsel, in this connection, has placed strong
Agarwal
HIGH COURT OF JUDICATURE AT ALLAHABAD
Court No. - 34
Case :- APPLICATION U/S 482 No. - 255 of 2001
Applicant :- M/S. Shri ... Sections 276(1)(C) read with Section 278B and Section 277 read with Section 278B of Income Tax Act, 1961 (hereinafter referred
complaint filed for the offence under section 276CC read with section 278B of Income Tax Act (hereinafter referred ... powers to control day-today business of the company.
5. Section 278B(1) of the Act which deals with vicarious liability of directors, etc. says
Shahdara, Delhi-32.
(e)Offence complained of/ proved : U/s 276C(2)/277 r/w 278B IT
Act
(f)Plea of accused : Pleaded not guilty ... against the aforesaid accused persons for the offences u/s
276C(2)/277 read with section 278B of Income Tax Act (hereinafter
to be referred
