contextual setting
and similarity, Sec.141 of the Negotiable Instruments Act is worded
in pari materia with Sec.278B (1) of the Income ... Income Tax Act
and Sec. 141 of the Negotiable Instruments Act are worded almost
identically. This is compared below:
Section 278B of the Income
accused No.1 and 2
for the offence punishable u/s. 276B, R/w. Sec.278B of the
Act.
4. In response to the summons ... behalf of
accused No.1 for the offence punishable u/s. 276B, R/w.
Sec.278B of the Act and read over
delay in remittance of the TDS. The respondent had invoked section 278B(a)
http://www.judis.nic.in
3
of the Income Tax Act that ... filed a
complaint in EOCC.No.145/2017 under Section 276B(a) r/w Section 278B of the
Income Tax Act, 1961. During the pendency
Town,
Delhi-110 009.
(d)Offence complained of/ proved : U/s 276CC r/w Sec. 278B of
Income Tax Act
(e)Plea of accused : Pleaded ... section (1) of section 139 or by notice given under
[clause (i) of sub-section (1) of section 142 ] or
[ section 148 or section 153A
furnish under sub-section (1) of
section 115WDE or by notice given under
sub-section (2) of the said section or section
115WH or] time ... section
(1) of section 139 or by notice given under
[clause (i) of sub-section (1) of section 142 ]
or [ section 148 or section 153A
such a
lapse being an offence under Section 276B read with
Section 278B of the Income Tax act and, therefore,
complaint came into existence ... before the issuance of the show
cause notice under Section 276B read with Section
278B . It is sufficient that in the showcause notice
under
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
Income Tax Department for the alleged offences
punishable under Sections 276B read with Section 278B of
the Income Tax Act, 1961 (hereinafter referred ... prosecute the accused for the
offence punishable under Section 276B read with Section
278B of the Act.
3. Heard learned counsel for the petitioners
Chief Commissioner and the assessing officer who initiated the prosecution under Section 276-C(1) had no right to overrule the order of the Income ... Section 276(C) deals with an offence of willful attempt to evade tax; Section 277 deals with false statement in verification etc., and Section 278B
Chief Commissioner and the assessing officer who initiated the prosecution under Section 276-C(1) had no right to overrule the order of the Income ... Section 276(C) deals with an offence of willful attempt to evade tax; Section 277 deals with false statement in verification etc., and Section 278B
