omission and commission of the said firm.
Under Section 278B of the Income Tax Act, all the partners were equally
responsible for commission ... section (1) or sub-section (2), such company shall be punished with fine
and every person, referred to in sub-section (1), or the director
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
HAZARI COURTS, DELHI
ITO vs M/s Gulati Brothers and ors.
U/s 276C(1) & 277 of the Income Tax Act 1961
JUDGEMENT ... against the
aforesaid accuseds for the offences u/s 276C(1) & 277 read with
section 278B of Income Tax Act, 1961 (hereinafter
EXPENDITURE TAX ACT, 1987 R/W SECTION
278B OF INCOME TAX ACT, 1961
ITO VS. M/s. HOTEL RAJDOOT PVT. LTD. & ANR.
ORDER ... provisions of Section 25 of Expenditure Tax Act,
1987 (hereinafter referred to as "the Act") and Section 278B
EXPENDITURE TAX ACT, 1987 R/W SECTION
278B OF INCOME TAX ACT, 1961
ITO VS. M/s. HOTEL RAJDOOT PVT. LTD. & ANR.
ORDER ... provisions of Section 25 of Expenditure Tax Act,
1987 (hereinafter referred to as "the Act") and Section 278B
EXPENDITURE TAX ACT, 1987 R/W SECTION
278B OF INCOME TAX ACT, 1961
ITO VS. M/s. HOTEL RAJDOOT PVT. LTD. & ANR.
ORDER ... provisions of Section 25 of Expenditure Tax Act,
1987 (hereinafter referred to as "the Act") and Section 278B
EXPENDITURE TAX ACT, 1987 R/W SECTION
278B OF INCOME TAX ACT, 1961
ITO VS. M/s. HOTEL RAJDOOT PVT. LTD. & ANR.
ORDER ... provisions of Section 26 of Expenditure Tax
Act, 1987 (hereinafter referred to as "the Act") and Section 278B
EXPENDITURE TAX ACT, 1987 R/W SECTION
278B OF INCOME TAX ACT, 1961
ITO VS. M/s. HOTEL RAJDOOT PVT. LTD. & ANR.
ORDER ... provisions of Section 25 of Expenditure Tax Act,
1987 (hereinafter referred to as "the Act") and Section 278B
EXPENDITURE TAX ACT, 1987 R/W SECTION
278B OF INCOME TAX ACT, 1961
ITO VS. M/s. HOTEL RAJDOOT PVT. LTD. & ANR.
ORDER ... under the provisions of Section 25 of Expenditure Act,
1987 (hereinafter referred to as "the Act") and Section 278B
EXPENDITURE TAX ACT, 1987 R/W SECTION
278B OF INCOME TAX ACT, 1961
ITO VS. M/s. HOTEL RAJDOOT PVT. LTD. & ANR.
ORDER ... under the provisions of Section 25 of Expenditure Act,
1987 (hereinafter referred to as "the Act") and Section 278B
