must first look into the relevant provisions of the IPC .
Sections 299 , 300 and 302 of the IPC respectively read as under:-
“ Section 299 . Culpable ... liable to
fine.”
26. To come within the definition of Section 299 IPC, the act of the
accused should cause death and it must
Section 299 in The Income Tax Act, 2025
299. Authority competent to make assessment of block period. (1) The order of assessment for the block ... Director or an Assistant Director. (2) The order referred to in sub-section (1) shall be passed with the previous approval of the Additional Commissioner
offence of culpable homicide not
amounting to murder as contemplated under Section 299 r/w
exceptions No.1 and 4 to Section 300 IPC punishable ... keep in
focus the keywords used in the various clauses of
Sections 299 and 300. The following comparative table
will be helpful in appreciating
borne out by Illustration [b]
appended to Section 300.
12. Clause [b] of Section 299 does not postulate any such
knowledge on the part ... murder. Illustration [c] appended to Section 300 clearly brings out
this point.
19. Clause [c] of Section 299 and clause [4] of Section 300 both
offence under Part I of that section, if
the case fall within 2nd part of Section 299 , while it would be an offence
under Part ... Section 304 if the case fall within 3rd part of Section
299 of the IPC.
(3) To put it in other words
offence under Part I of that section, if the case fall
within 2nd part of Section 299 , while it would be an offence
under Part ... Section 304 if the case fall within 3rd part of
Section 299 of the IPC.
(3) To put it in other words
used in various clauses of the said sections. Minutely
comparing each of the clauses of section 299 and 300 of the Code
and the drawing ... offence under Part I of that
section, if the case fall within 2nd part of Section 299 ,
while it would be an offence under Part
offence under Part I of that section, if the
case fall within 2nd part of Section 299 , while it
would be an offence under Part ... Section 300 IPC and not amounting to murder as
provided under Exception 4 to Section 300 of the Indian
Penal Code.
39. Section 299
offence under Part I of that section, if the
case fall within 2nd part of Section 299 , while it would be
an offence under Part ... Section 304 if the case fall
within 3rd part of Section 299 of the IPC.
(3) To put it in other words
Section 300 of the IPC they fall in. This
Court has time and again deliberated upon the crucial
question of distinction between Sections 299 ... borne out
by illustration (b) appended to Section 300 of the IPC.
39. Clause (b) of Section 299 of the IPC does not postulate
