Advanced Search Results

Jyoti Traders and ors. Vs. S.M. Gore, Income Tax Officer and anr.

Court : Mumbai

Subject : Direct TaxationCriminal

Acts : Income-Tax Act, 1961 - Sections 271(1) 276C, 277 and 278; Code of Criminal Procedure (CrPC) , 1973 - Sections 482

Reported in : 1986(1)BomCR289

parallel proceedings - Sections 271, 276C, 277 and 278 of Income Tax Act, 1961 and Section 482 of Criminal Procedure Code, 1973 - harmonious balance to be struck in case of parallel proceedings initiated by competent authority of tax … placed under challenge in this petition invoking the inherent powers of this Court under section 482 of the Code of Criminal Procedure, 1973.2. The first petitioner is the Partnership Firm dealing in Import and Export of Cotton

Friends Union Oil Mills and ors. Vs. Income-tax Officer and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271(1), 271(4A), 274(2), 277 and 279(1A); Indian Penal Code (IPC), 1860 - Sections 193 and 196; Code of Criminal Procedure (CrPC) , 1973 - Sections 195(1), 220, 245(2), 401, 468(2), 473 and 482; Economic Offences (Inapplicability of Limitation) Act, 1974 - Sections 2

Reported in : [1977]106ITR571(Ker)

Act, such a clause was unnecessary. The words 'under the provisions of that Code' only mean provisions of the Criminal Procedure Code, 1973 (Act 2 of 1974). This provision has been specifically enacted to give effect to the protection contemplated … Act of 1961 and Sections 193 and 196 of the Indian Penal Code. The first accused is a firm and accused Nos. 2 to 7 … were, therefore, initiated, on being satisfied that the petitioners had concealed particulars of their income as contemplated under Section 271(1)(c) of the Income-tax Act, 1961, for short 'the Act'. Notices were issued to the petitioners directing them to

G.S.R. Krishnamurthi Vs. M. Govindaswamy, Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 72(3), 132, 132(4), 136, 139, 142, 143, 148, 269A, 269F, 269-I, 269P(1), 269S, 269AB, 271, 271(1), 271(4A), 273A, 275A, 276, 276A, 276B, 276C, 276C(1), 276D, 276E, 276AA, 276CC, 276DD, 277, 278, 278A, 278C, 279, 279(1) and 279(1A); Indian Penal Code (IPC), 1860 - 34, 37, 109, 120B, 193, 196 and 420; Code of Criminal Procedure (CrPC) , 1973 - Sections 195; General Clauses Act, 1897 - Sections 26; Finance Act, 1985

Reported in : (1992)104CTR(Mad)143; [1992]195ITR137(Mad)

within the embargo of section 195(1)(b)(i) of the Code of Criminal Procedure, 1973, in as much as the complaint had been launched by an authority … for all practical purposes, is to be construed as a 'court' within the meaning of section 195 of the Criminal Procedure Code. Once this position is reached, it goes without saying that the offences falling under section 193 and 196 … or evasion of payment of tax. (4) Penalty proceedings can very well be initiated against an assessee under section 271, if he has concealed the particulars of income or furnished inaccurate particulars of such income and, in a … Act and IPC--Same transaction--Permissible--No prejudice caused to accused. Prosecution--COMPLIANCE WITH S. 195(1)(b)(i), CrPC--Form 37G filed stating false consideration--In anticipation and in relation to assessment proceedings--Complaint

Madras Spinners Ltd. and ors. Vs. Deputy Commissioner of Income-tax (A ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 32A, 256(1), 256(2) and 271(1); Code of Criminal Procedure (CrPC) , 1973 - Sections 482

Reported in : [1993]203ITR282(Ker)

the prosecution is not sustainable ; consequently, the same is liable to be quashed under Section 482 of the Criminal Procedure Code, 1973.3. It was contended by learned counsel for the respondent that the respondent has a right to file … L. Manoharan, J.1. This petition under Section 482 of the Code of Criminal Procedure is to quash annexure-I complaint in C. C. No. 84 of 1990 on the file … order of assessment. The assessing authority had also initiated proceedings under Section 271(1)(c) of the Act. In that, after completing the necessary steps, the authority

Ashok Biscuit Works and ors. Vs. Income-tax Officer, Hyderabad

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271, 271(1), 271(4A), 273A, 276C, 276C(1), 277 and 279; Indian Penal Code (IPC), 1860, Sections 193 and 196; Code of Criminal Procedure (CrPC) , 1973 - Sections 425 and 482

Reported in : [1988]171ITR300(AP)

Penal Code, 1860 and Sections 425 and 482 of Criminal Procedure Code, 1973 - petitioners alleged to have concealed income and assessment done on false … court will be justified in quashing the proceedings in the Exercise of its power under section 482 of the Criminal Procedure Code.' 11. By applying the test, if we see the complaint as it is, it has been mentioned about … the three cases instituted against the petitioners under ss. 482 and 425, CrPC. Income Tax Act 1961 s.276 - MOTOR VEHICLES ACT (59 OF 1988)Section … The income-tax officer, by his order dated December 17, 1983 levied penalty for the three assessment years under section 271(1)(c) of the Income-tax Act for concealment of the income. The assessed succeed in the penalty proceedings finally before

Patna Guinea House and ors. Vs. Commissioner of Income-tax and anr.

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271(1) and 276C(1); Code of Criminal Procedure (CrPC) , 1973 - Sections 482

Sudihr Kumar Katriar, J. 1. This is an application under Section 482 of the Code of Criminal Procedure, 1973, for and on behalf of the four partners of a partnership business known as Patna Guinea House, … Sudihr Kumar Katriar, J. 1. This is an application under Section 482 of the Code of Criminal Procedure, 1973, for and on behalf of the four partners of a partnership business known as … source of income. Therefore, penalty proceedings were initiated against them under Section 271(1)(c) of the Act and a penalty of Rs. 14,367 was imposed on

Sh. R.K. JaIn (Raj Kumar JaIn Huf) and ors. Vs. Commissioner of Income ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 271(1), 276C, 277, 278B and 278B(1); Code of Criminal Procedure (CrPC) , 1973 - Sections 482; Constitution of India - Article 226

Reported in : [1996]221ITR136(P& H)

Swatanter Kumar, J. 1. The present petition under Section 482 of the Code of Criminal Procedure, 1973, is for quashing of the complaint under Sections 276C, 277 read with Section 278B … its accompaniments we are constrained to say, that the High Court exceeded its jurisdiction under Section 482 of the Criminal Procedure Code in passing the impugned judgment and order. It is rather unfortunate that though the High Court referred to … 1990, against the returned loss of Rs. 28,60,902. Penalty proceedings under Section 271(1)(c) of the Act were also initiated against the accused. The appeal was

State of Mizoram Vs. Ramengmawia

Court : Guwahati

Subject : Criminal

Acts : Constitution of India - Article 14; Code of Criminal Procedure (CrPC) , 1973 - Sections 229, 252, 271, 272, 299 and 313; Code of Criminal Procedure (CrPC) , 1898 - Sections 271(2); Indian Panel Code - Sections 299, 300, 302 and 304

the natural sequence would be a sentence of death.' The learned Judge below points to Section 271 of the Criminal Procedure Code and observes quite correctly that he was bound to record the accused's plea of guilty. The section, however, … Court's power to convict an accused on his plea of guilt is embodied in Section 229 of the Code of Criminal Procedure, 1973. This section corresponds to Section 271(2) of the Code of Criminal Procedure, 1898. Though

S.P. Murugappan Vs. Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 28, 45, 56, 69C, 271(1), 276, 276C, 276C(1), 277 and 278B; Code of Criminal Procedure (CrPC) , 1973 - Sections 482

Reported in : [1992]194ITR531(Mad)

(1), 276, 276C, 276C (1), 277 and 278 B of Income Tax Act, 1961 and Section 482 of Criminal Procedure Code, 1973 - petition to quash prosecution for commission of offence punishable under Income Tax Act and Indian Penal … of offences punishable under sections 120B, 193, 196 and 420 read with section 34 of the Indian penal Code and under sections 276C(1) and 277 read with section 278B of the Income-tax Act, 1961. 4. It is … the Wenchoo Committee to gain support for his argument that, under section 271(1)(c) of act, the assessee would be liable to pay penalty, but would

S. Vasudeva Rao Vs. P.S.J. Sigamany

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132, 271, ; 271(1), 273A, 276C, 276C(1), 277 and 279(1A); ; Indian Penal Code (IPC), 1860 - Sections 193, 196 and 420; Code of Criminal Procedure (CrPC) , 1973 - Sections 482

Reported in : (1995)125CTR(Mad)93; [1995]217ITR284(Mad)

of Indian Penal Code, 1860 and Section 482 of Criminal Procedure Code, 1973 - petition under Section 482 by accused praying to quash proceedings against … of 1989 on the file of the Chief Judicial Magistrate, Coimbatore, has filed this petition under section 482, Criminal Procedure Code, praying to call for the records in the above case and quash the same. 2. The short facts … Judicial Magistrate, Coimbatore, has filed this petition under section 482, Criminal Procedure Code, praying to call for the records in the above case and quash … for the petitioner, would submit that the Income-tax Appellate Tribunal, Madras, had set aside the penalty imposed under section 271(1)(c) of the Income-tax Act on the premises that it is not possible to consider that the assessee had