offence punishable under
section 276B r/w. section 278B of the Income Tax Act, 1961.
2 C.C.No.170/2019
2. The brief facts ... Income Tax Officer wherein it is held that:
" Section 276B , read with section 278B , of the
Income Tax Act, 1961 and CBDT
offence punishable under
section 276B r/w. section 278B of the Income Tax Act, 1961.
2 C.C.No.169/2019
2. The brief facts ... Income Tax Officer wherein it is held that:
" Section 276B , read with section 278B , of the
Income Tax Act, 1961 and CBDT
offence punishable under
section 276B r/w. section 278B of the Income Tax Act, 1961.
2 C.C.No.168/2019
2. The brief facts ... Income Tax Officer wherein it is held that:
" Section 276B , read with section 278B , of the
Income Tax Act, 1961 and CBDT
section 248(1) of Cr.P.C., the accused No.1 is
acquitted for the offence punishable under
section 276C(1) r/w section 278B ... section 248(1) of Cr.P.C., the accused No.1 is
acquitted for the offence punishable under
section 276C(1) r/w section 278B
sanction required under Section 279 . A "person" could be a person as
referred to in Section 278B being "every person ... upon me u/s
279(1) of the IT Act, do hereby sanction prosecution of the assessee u/s
275CC read with Section 278E
prosecution should not be launched under the appropriate section
i.e., Section 276B r/w Section 278B of the I. T. Act against them ... accused persons liable for commission of offence
punishable under section 276B r/w Section 278B of the I. T. Act
for relevant
instituted to prosecute the petitioners
for offences punishable under Section 276B r/w. Section 278B
of the Income ... cases.--Notwithstanding anything
contained in the provisions of Section 276-A ,
Section 276-AB or Section 276-B no person shall be
punishable
company, including the Directors, are liable
for prosecution. As per Section 278B of the Act, the Directors
are liable to prove that the offence ... petitioners were in-charge and
responsible for the company.
7
Section 278B of the Act runs as under:
"278B. 3 Offences by companies
show cause notice dated
March 11, 1991 issued under Section 276B read with Section
278B of the Act, it was expressly stated by the Income ... been issued before issuance of
show cause notice under Section 276 B read with Section
278B of the Act that the Directors were
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
