Section 395 in The Income Tax Act, 2025
395. Certificates. (1) Where tax is required to be deducted on any income or sum under this ... responsible for paying to a non-resident any sum as mentioned in section 393(2) (Table: Sl. No. 17), may make an application
sentence passed against them for the offences punishable under
Section 397 read with Section 395 and Section 412 IPC.
2. The prosecution case is that ... have
been found guilty of the offence punishable under Section 397 read
with Section 395 IPC and hence they have been sentenced to rigorous
imprisonment
APPELLANTS/ACCUSED NOS.1 AND 2
FOR THE OFFENCES PUNISHABLE UNDER SECTION 395
R/W. SECTION 397 OF IPC AND UNDER SECTION ... under Section 25(1A) of
the Indian Arms Act and ordered to undergo Rigorous
Imprisonment of 7 years for the offence under Section 395
read
APPELLANTS/ACCUSED NOS.1 AND 2
FOR THE OFFENCES PUNISHABLE UNDER SECTION 395
R/W. SECTION 397 OF IPC AND UNDER SECTION ... under Section 25(1A) of
the Indian Arms Act and ordered to undergo Rigorous
Imprisonment of 7 years for the offence under Section 395
read
JUDGMENT : -
1. The accused were charged for offences punishable
under Sections 395 and 397 of the Indian Penal Code ( for short ... both of them
are convicted for the offences punishable u/ sec.395 and sec. 397
of I.P.C., however, the impugned judgment is silent
registered at PS Kotwali on 02.03.2014 for the offences
under Section 395 / 34 of the Indian Penal Code, 1860 (hereinafter
referred ... aforenoted, since left for heavenly abode on 05.03.2014) under
Sections 395 / 412 IPC on 31.05.2014. Subsequently, cognizance
SC No. 28047/2016 State v. Umesh Kumar
continued in
respect of the offence punishable under Section
310(2) of the BNS [ Section 395 of the IPC].
2 For short, “BNSS ... from quashing the offence of dacoity punishable
under Section 310(2) of the BNS [ Section 395 of the
IPC], on the ground that
been dismissed and conviction of the
appellant under Section 395 read with Section 397 of
the Indian Penal Code, 18602 and Section ... Section
395 read with Section 397 of the IPC and Section 25
(1)(b) of the Arms Act. Under Section 395 read with
Section
parties are ad idem that in terms of Section
357 , Cr.PC (Section 395 of the BNSS), victim compensation is required to
be awarded ... note the provisions of Sections 357 , Cr.P.C. (identical to
Section 395 of the BNSS) which make it obligatory for the Trial Court
parties are ad idem that in terms of Section
357 , Cr.PC (Section 395 of the BNSS), victim compensation is required to
be awarded ... note the provisions of Sections 357 , Cr.P.C. (identical to
Section 395 of the BNSS) which make it obligatory for the Trial Court